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DOCUMENTS 
DEPT. 


•Jot. 


8061    U'NVrlVd 


GIFT 
NOV  24  1918 


( 


Uniform  System  of  Accounts 
For  Water  Companies 


AS  PRESCRIBED  BY 


The  Public  Service  Commission 

of  Washington 


EFFECTIVE  JANUARY  1,  1914 
ADOPTED   AUGUST    28,    1913 


OLYMPIA,    WASH.  : 
FBAVK    14.   LAMBOBN  <^^-  I'UBLIC    PBINTEB 

1913 


UNIFORM  SYSTEM  OF  ACCOUNTS 

FOR 
WATER  COMPANIES 


AS  PRESCRIBED  BY 


THE  PUBLIC  SERVICE  COMMISSION 
OF   WASHINGTON 


EFFECTIVE  JANUARY  1,  1914 


i 


**<* 
v*?1- 


ADDENDA 


Uniform  Accounting  Systems  for  Water  Gompanies 

Amend  as  Follows: 

Page  17,  No.  26,  5th  line,  after  the  word  "turbines"  add  "and 
rams." 

Page  20,  under  No.  35,  after  the  note  thereto,  add  an  addi- 
tional note  as  follows: 

"Note.  When  consumers  are  required  to  pay  any  part  or  all  of  the 
cost  of  services,  only  that  portion  of  the  cost  not  chargeable  to  the  con- 
sumer is  chargeable  to  this  account;  in  all  cases  where  only  a  part  of 
the  cost  of  the  service  is  chargeable  to  this  account,  the  entry  in  this 
account  will  show  the  entire  cost  of  the  service  as  well  as  the  amount 
charged  to  this  account." 

Page  38,  No.  8,  line  3,  after  the  words  "street  construction" 
place  a  comma  and  add  "flushing  sewers." 

Page  60,  No.  38,  in  the  title,  after  the  word  "turbines"  strike 
the  word  "and"  and  place  a  comma  in  its  stead;  after  the  words 
"water  wheels"  strike  the  period  and  add  "and  rams." 

In  the  Last  line  on  said  page,  after  the  words  "water  wheels," 

add   the  word   "rams/*:  ?\ 


, . .  •    -  ■ 


INTRODUCTION 


This  uniform  classification  of  accounts  was  formulated  and 
prescribed  in  accordance  with  Section  78  of  The  Public  Service 
Commission  law  of  the  State  of  Washington. 

In  formulating  this  system  of  accounts  it  was  not  the  inten- 
tion that  the  same  should  be  considered  as  a  mere  exercise  of 
authority,  or  that  they  should  impose  any  unreasonable  or  undue 
burden  upon  the  utilities  themselves.  A  system  was  sought  which 
would  not  only  furnish  the  commission  and  the  public  with  the 
desired  information,  but  which  would  also  meet  with  the  approval 
of  the  utilities  within  the  state.  These  questions  are  of  equal 
importance. 

We  wish  to  extend  our  thanks  to  the  utilities,  the  municipal 
and  state  officials,  and  to  many  other  interested  parties,  for  their 
valuable  assistance  in  preparing  this  classification  of  accounts. 

THE  PUBLIC  SERVICE  COMMISSION 
OF  WASHINGTON, 

M.  M.  Godman,  Chairman, 
Arthur  A.  Lewis.  Member, 
Frank   R.  SPINNING,   Manlier. 


274(>42 


GENERAL    INSTRUCTIONS. 

For  convenience  in  handling  this  system  of  accounts,  the 
water  companies  within  the  state  are  divided  into  three  classes,  as 
follows : 

Class  A.  Companies  having  a  gross  annual  operating  revenue 
or  $100,000  or  more. 

Class  B.  Companies  having  a  gross  annual  operating  revenue 
of  less  than  $100,000  and  more  than  $25,000. 

Class  C.  Companies  having  a  gross  annual  operating  revenue 
of  $25,000  or  less. 

To  each  class  is  assigned  a  system  of  accounts,  which  repre- 
sents the  minimum  number  of  accounts  which  each  company  of 
that  class  shall  carry.  Any  company  may  use  the  accounting 
system  prescribed  for  companies  of  the  next  higher  class,  and  may 
subdivide  any  account  into  such  subdivisions  as  are  necessary  to 
its  operations. 

This  classification  was  first  prepared  for  Class  A  companies, 
the  definitions  being  drawn  with  the  idea  of  consolidation.  The 
Class  A  accounts  were  then  condensed  for  use  of  Class  B  and 
Class  C  companies,  these  condensed  classifications  being  inserted 
directly  after  the  Class  A  classification.  It  will  be  noted  that  the 
consolidation  of  accounts  does  not  in  any  manner  affect  the  defini- 
tions of  accounts.  The  printed  text  provides  a  definition  for  each 
of  the  maximum  number  of  accounts  to  be  used  by  Class  A  com- 
panies. And  as  these  accounts  are  consolidated  for  use  of  Class  B 
and  Class  C  companies  all  of  the  items  mentioned  in  the  definitions 
of  the  several  accounts  will  be  charged  or  credited  to  the  consoli- 
dated account. 

It  is  not  incumbent  upon  the  utilities  to  divide  the  Capital 
Account  as  of -December  31,  1913,  among  the  different  Capital 
Accounts  as  prescribed  by  this  classification.  Utilities  may  have 
this  privilege,  however,  if  they  desire  to  make  such  a  division, 
ft  is  presumed  that  all  utilities  will  have  sonic  segregation  of  their 
Plant  Account,  and  this  segregation  should  not  be  lost  sight  of, 
as  it  is  at  all  times  desirable  to  know  what  constitutes  the  property 
carried  under  the  head  of  "Property  and  Plant."  In  case,  there- 
fore, that  the  different  Plant  Accounts  are  transferred  into  the 

f  6  1 


account  "Fixed  Capital  as  of  December  31,   1913",  the  journal 
entry  recording  the  transfer  should  show  this  division  clearly. 

In  case  a  company  operates  in  more  than  one  municipality,  or 
serves  territory  lying  outside  of  the  corporate  limits  of  the  same, 
separate  and  distinct  accounts  shall  be  kept  for  each  municipality,' 
in  so  far  as  is  practicable.  The  territory  lying  outside  of  the 
corporate  limits  of  municipalities  shall  be  divided  into  convenient 
districts,  and  separate  accounts  shall  be  kept  for  such  districts. 


re  ] 


Classification  of  Construction  and 

Equipment  Accounts  for 

Water  Companies 


CLASSIFICATION    OF    CONSTRUCTION    AND 
EQUIPMENT    ACCOUNTS 

FOR 

WATER    COMPANIES. 


No. 

5. 

No. 

G. 

No. 

7. 

No. 

8. 

No. 

9. 

No. 

10. 

No. 

11. 

No. 

12. 

No. 

13. 

A.     INTANGIBLE  CAPITAL. 

No.  1.  Organization. 

No.  2.  Franchises. 

No.  3.  Water  Rights. 

No.  4.  Other  Intangible  Capital. 

B.     TANGIBLE    CAPITAL. 
I.     Lands  Used  in  Operation  of  Property. 


Source  of  Water  Supply  Land. 
Pumping  Station  Land. 
Purification  System  Land. 
Transmission  System  Land. 
Distribution  System  Land. 
Stores  Department  Land. 
Utility  Equipment  Laud. 
General  Office  Land. 
Land  Devoted  to  Other  Operations. 


II.     Buildings,  Fixtures  and  Grounds  Used  in  Operation 

of  Property. 

No.  11.    Source  of  Water  Supply  Buildings,  Fixtures  and 

Grounds. 
No.  15.     Pumping  Station  Buildings,  Fixtures  and  Grounds. 
No.  1G.     Purification  System  Buildings,  Fixtures  and  Grounds. 
No.  17.     Transmission  System  Buildings,  Fixtures  and  Grounds. 

[9] 


No.  18.  Reservoir,  Tank  and  Stand  Pipe  Buildings,  Fixtures  and 

Grounds. 

No.  19.  Distribution  System  Buildings,  Fixtures  and  Grounds. 

No.  20.  Stores  Department  Buildings,  Fixtures  and  Grounds. 

No.  21.  Utility  Equipment  Buildings,  Fixtures  and  Grounds. 

No.  22.  General  Office  Buildings,  Fixtures  and  Grounds. 

No.  23.  Other  Buildings,  Fixtures  and  Grounds  Devoted  to 

Operation. 

III.     Equipment. 

No.  24.  Source  of  Water  Supply  Equipment. 

No.  25.  Steam  Pozver  Pumping  Plant  Equipment. 

No.  26.  Hydraulic  Power  Pumping  Plant  Equipment. 

No.  27.  Electric  Power  Pumping  Plant  Equipment. 

No.  28.  Gas  Power  Pumping  Plant  Equipment. 

No.  29.  Boiler  Plant  Equipment. 

No.  30.  Gas  Producer  Plant  Equipment. 

No.  31.  Purification  System  Equipment. 

No.  32.  Transmission  Mains. 

No.  33.  Reservoirs,  Tanks  and  Stand  Pipes. 

No.  34.  Distribution  Mains. 

No.  35.  Services. 

No.  36.  Hydrants. 

No.  37.  Meters. 

No.  38.  Fire  Cisterns,  Basins,  Fountains  and  Troughs. 

No.  39.  Telephone  Lines  and  Equipment. 

No.  40.  Stores  Department  Equipment. 

No.  41.  Utility  Equipment . 

No.  42.  Miscellaneous  Equipment. 

No.  43.  Furniture  and  Office  Appliances. 

IV.     General  'Expenditures. 

No.  44.  Engineering  and  Superintendence. 

No.  45.  Lazv  Expense. 

No.  46.  Injuries  and  Damages. 

No.  47.  Taxes. 

No.  48.  Interest. 

No.  49.  Discount  on  Securities. 

No.  50.  Miscellaneous  Expenditures. 

No.  51.  Cost  of  Plant  Purchased.     (In  Lieu  of  Plant 
Constructed. ) 


TEXT  OF  CLASSIFICATION  OF  CONSTRUCTION  AND 

EQUIPMENT  ACCOUNTS. 

Note. — The  following  classification  relates  to  plant  ac- 
counts to  be  opened  on  and  after  January  1,  1914.  When 
property  charged  to  these  accounts  is  replaced  or  aband- 
oned on  account  of  deterioration,  obsolescence  or  casualties, 
the  account  affected  shall  be  credited  with  the  actual  cost  of 
such  property,  making  a  corresponding  charge  to  Replace 
ment  Reserve. 

Note. — When  property  installed  prior  to  January  1, 
1914,  is  replaced  or  abandoned  on  account  of  deterioration, 
obsolescence  or  casualties,  the  original  cost,  or  if  such  is  not 
available,  the  estimated  original  cost,  shall  be  credited  to 
"Fixed  Capital  as  of  December  31,  1913."      (See  page  119.) 

Fixed  Capital  Defined. — By  the  Fixed  Capital  of  a  corpora- 
tion is  meant  the  property  both  tangible  and  intangible,  which  is 
devoted  to  the  accomplishment  of  the  principal  purposes  of  its 
business  and  which  has  an  expectation  of  life  in  service  of  more 
than  one  year  from  date  of  installation  in  service  (exception  being 
made  in  the  case  of  hand  tools  and  other  small  portable  tools  that 
may  be  lost  or  stolen). 

The  Cost  of  all  properties  acquired  or  held,  not  for  use  in 
present  operations,  should  be  charged  to  the  appropriate  Invest- 
ment Account. 

Cost  of  Fixed  Capital. — The  term  "Cost"  as  used  in  the  texts 
for  fixed  capital  accounts  means  the  Original  cost  to  the  corpora- 
tion. It  includes  not  only  the  costs  of  labor,  materials  and  supplies 
directly  employed  or  consumed  in  the  construction  and  installation 
of  property  classed  as  fixed  capital,  but  also  the  cost  of  preliminary 
plans  and  surveys  and  such  portion  of  the  expenses  for  engineer- 
ing and  plant  supervision  and  general  expenses  as  may  be  charge- 
able to  the  fixed  capital  accounts  under  an  equitable  plan  for  the 
aj  portionment  of  such  expense. 

When  any  property  or  plant  included  in  fixed  capital  accounts 
is  retired  from  service,  the  proper  accounts  shall  be  credited  with 
the  actual  cost  of  the  same. 

I  ii  1 


A.     INTANGIBLE  CAPITAL. 

No.  1.     Organization. 

Charge  to  this  account  all  fees  paid  to  governments  for  the 
privilege  of  incorporation  and  all  fees  and  other  expenditures  inci- 
dent to  organizing  the  water  utility.  This  includes  the  cost  of 
preparing  and  distributing  prospectuses,  cost  of  soliciting  sub- 
scriptions for  securities,  cash  fees  paid  to  promoters,  and  the  cost 
of  their  services  in  organizing  the  enterprise ;  attorneys'  fees, 
cost  of  preparing  and  issuing  certificates  of  stock,  and  cost  of 
procuring  certificates  of  convenience  and  necessity,  and  other 
similar  expenses. 

Expenses  incident  to  an  increase  of  the  capital  stock,  and  the 
negotiation  and  sale  of  stock  thereunder,  and  expenses  of  prepar- 
ing and  filing  certificates  of  amendment  to  the  articles  of  incor- 
poration, shall  be  charged  to  this  account. 

Discount  on  bonds  or  capital  stock  shall  not  be  charged  to 
this  account,  but  shall  be  charged  to  the  account  Discount  on 
Securities. 

No.  2.     Franchises. 

Charge  to  this  account  the  actual  amount  paid  to  the  State, 
or  to  a  political  subdivision  thereof,  in  consideration  for  any  fran- 
chise deemed  necessary  to  the  conduct  of  the  water  utility 
service. 

Expenses  in  procuring  franchises  covering  additional  terri- 
tory, to  be  operated  as  a  part  of  the  existing  system,  may  be 
charged  to  this  account. 

If  any  such  franchise  is  acquired  by  purchase,  the  charge  to 
this  account,  in  respect  thereof,  shall  not  exceed  the  amount  so 
actually  paid  therefor  by  the  water  utility  to  its  assignors.  If  any 
franchise  has  a  life  of  not  more  than  one  year  after  the  day  when 
it  is  placed  in  service,  or  in  effect,  it  shall  not  be  charged  to  this 
account,  but  to  Operating  Expense  Account  137 — Miscellaneous 
General  Expense. 

No.  3.     Water  Rights. 

Charge  to  this  account  the  cost  of  all  water  rights  having  a 
life  of  more  than  one  year  from  the  date  when  they  are  placed  in 
service  in  the  operations  of  the  utility. 

Such  rights  include  the  right  to  take  water  and  also  the 
rights  of  flowage  and  submersion.  Mere  licenses  revokable  at 
the  will  of  the  grantor  or  upon  notice  of  one  year  or  less  should 
not  be  charged  to  this  account,  but  to  Operating  Expense  Account 
131 — Miscellaneous   General   Expense. 

[  12  ] 


No.  4.     Other  Intangible  Capital. 

Charge  to  this  account  the  cost  of  all  other  intangible  property 
not  included  in  the  foregoing  accounts,  including  patent  rights, 
royalties  and  licenses  having  a  life  of  more  than  one  year. 

B.     TANGIBLE    CAPITAL. 

I.     Lands  Used  in  Operation  of  Property. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall  b^ 
charged  the  cost  of  all  land  used  and  useful  in  the  operation  of  the 
water  utility,  whose  term  of  enjoyment  is  over  one  year  from  the 
grant  thereof.  The  cost  of  land  shall  include  the  purchase  price, 
the  cost  of  registration  of  title,  cost  of  examination  of  title,  sur- 
veyors' and  notaries'  fees,  purchasing  agents'  commissions,  the 
fees  and  taxes  accrued  to  date  of  transfer  of  title,  and  all  liens 
upon  title  acquired;  also  the  cost  of  obtaining  consents  and  pay- 
ments for  abutting  property  damages,  and  all  legal  and  other  ex- 
penses in  connection  with  condemnation  proceedings.  The  cost 
of  any  buildings,  fixtures  and  improvements  made  to  the  land 
purchased,  must  not  be  charged  to  these  accounts.  If  at  the  time 
of  acquisition  of  any  interest  in  land  it  extends  to  buildings,  or 
other  improvements  thereon,  which  improvements  are  devoted  by 
the  water  utility  to  its  water  service,  and  the  contract  of  acquisi- 
tion does  not  determine  the  price  of  such  buildings  or  improve- 
ments, the  estimated  cost  of  such  buildings  or  improvements,  shall 
be  charged  to  the  appropriate  Buildings,  Fixtures  and  Grounds 
Account,  and  excluded  from  the  Land  Account.  If  such  improve- 
ments are  not  devoted  to  water  operations,  but  are  held  as  invest- 
ment, the  estimated  cost  of  such  improvements  shall  be  charged  to 
an  appropriate  Investment  Account. 

No.  5.     Source  of  Water  Supply  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined, 
used  and  useful  in  connection  with  the  source  of  water  supply. 

No.  6.     Pumping  Station  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined, 
occupied  by  pumping  station  buildings,  together  with  all  land  used 
and  useful  in  connection  with  the  pumping  station. 

No.  7.     Purification  System  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined, 
occupied  by  purification  system,  together  with  all  land  used  and 
useful  in  connection  with  the  purification  system. 

[  13  ] 


No.  8.     Transmission  System  Land. 

Definition. — The  transmission  system  consists  of 
those  flumes,  canals,  supply  lines  and  mains,  together 
with  the  necessary  valves  and  regulating"  devices  used 
in  transmitting  water  from  the  source  of  supply  to  the 

point  where  it  enters  the  pumping  plant,  or  in  case  of  a 
gravity  supply,  to  the  point  where  it  enters  the  storage 
reservoir  or  distribution  system. 

Charge  to  this  account  the  cost  of  all  lands  as  above  defined, 
used  and  useful  in  connection  with  the  transmission  system. 

No.  9.     Distribution  System  Land. 

Charge  to  this  account  the  cost  of  all  lands  as  above  defined, 
used  and  useful  in  connection  with  the  distribution  system. 

No.  10.     Stores  Department  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined, 
occupied  by  storage  buildings  and  structures  or  used  as  storage 
yards. 

No.  11.     Utility  Equipment  Land. 

Charge  to  this  account  the  cost  of  all  lands  as  above  defined, 
occupied  exclusively  by  barns,  stables  and  automobile,  vehicle  and 
other  utility  equipment  storage  structures. 

No.  12.     General  Office  Land. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined, 
occupied  by  general  and  branch  office  buildings  of  the  water 
utility. 

Xo.  13.     Land  Devoted  to  Other  Operations. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined 
not  included  in  the  preceding  accounts. 

II.     Buildings,   Fixtures  and  Grounds  Used  in   Operation 

of  Property. 

Note. — This  account  should  not  include  the  cost  of 
land  or  real  estate.  The  word  "grounds"  signifies  im- 
provements to  land,  such  as  fences,  walks,  parking,  etc. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall 
be  charged  the  cost  of  buildings,  structures  and  improvements  in 

114] 


V'1 


©f 

the  lands  used  and  useful  in  the  furnishing  of  water  service.  Such 
buildings,  structures  and  fixtures  include  pumping  stations,  purifi- 
cation and  reservoir  structures,  intake  structures,  steam  produc- 
tion structures,  coal  and  other  fuel  sheds  and  other  storage  build- 
ings and  structures,  barns,  stables  and  all  fixtures  attached  to 
such  buildings  and  a  permanent  part  thereof,  together  with  fences, 
walks,  drives,  grading  and  improvement  of  grounds. 

Machinery  foundations  and  settings,  if  designed  as  a  part  of 
the  permanent  construction  of  the  buildings  and  independent  of 
their  use  in  connection  with  any  particular  unit  of  equipment,  shall 
be  charged  to  the  appropriate  Buildings,  Fixtures  and  Grounds 
Account.  If,  however,  such  foundations  and  settings  are  prepared 
especially  for  certain  units  of  equipment  and  designed  to  last  no 
longer  than  such  units,  their  cost  will  be  charged  to  the  appro- 
priate equipment  account. 

No.  14.     Source  of  Water  Supply  Buildings,  Fixtures  and 
Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  purchased  or  erected  in  connection  with  the  source  of 
water  supply,  such  as  gate  and  valve  houses,  recording  stations 
and  dwellings  used  by  employees  engaged  as  watchmen,  patrol- 
men, gate  tenders,  etc. 

No.  15.     Pumping  Station  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  in  connection  with  the  pumping  of  water,  together 
with  all  permanent  machinery  and  apparatus  foundations,  out- 
buildings, tool  houses  and  appurtenant  walks,  fences,  drives  and 
tramways,  etc. 

No.  1G.     Purification  System  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  in  the  purification  of  water,  together  with  all  perma- 
nent machinery  and  apparatus  foundations,  outbuildings,  tool 
houses  and  appurtenant  walks,  fences,  drives,  tramways,  trestles 
and  all  fixtures  permanently  attached  thereto  and  a  part  thereof. 

No.  17.     Transmission  System  Buildings,  Fixtures  and  Grounds.* 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  in  connection  with  the  transmission  system. 

See  definition  on  page  I  J. 

i  16  ] 


No.  18.     Reservoir,  Tank  and  Staiid  Pipe  Buildings,  Fixtures  and 
Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  in  connection  with  reservoirs,  tanks,  water  towers 
and  stand  pipes,  including  the  appurtenant  fences,  drives,  etc. 

No.  19.     Distribution  System  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings  and  structures 
devoted  to  the  distribution  of  water  from  the  transmission  mains 
to  the  consumers'  meters  or  building  connections,  including  build- 
ings and  structures  at  distribution  reservoirs,  etc.,  together  with 
all  appurtenant  walks,  fences,  drives,  tramways,  etc. 

No.  20.     Stores  Department  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings  and  structures 
of  the  water  utility  used  for  storage  purposes,  such  as  coal  and 
other  fuel  storage  sheds,  pipe  and  fittings  buildings,  together 
with  all  appurtenant  walks,  fences,  drives,  tramways,  etc. 

No.  21.     Utility  Equipment  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  stable,  barn,  garage  or  other  utility  equipment 
storage  purposes,  together  with  all  appurtenant  walks,  fences, 
drives,  tramways,  etc. 

No.  22.     General  Office  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  general  and  branch  office  purposes,  together 
with  all  appurtenant  walks,  fences,  drives,  etc. 

No.  23.     Other  Buildings,  Fixtures  and  Grounds  Devoted  to 
Operation. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  operation  not  included  in  any  of  the  preced- 
ing departmental  Buildings,  Fixtures  and  Grounds  Accounts. 

III.     Equipment. 

Xo.  24.     Source  of  Water  Supply  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  and  facilities 
used  in  connection  with  the  source  of  water  supply. 

[16] 


No.  25.     Steam  Power  Pumping  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  steam  power  pumping 
plant  equipment,  including  the  cost  of  steam  pumping  engines, 
pumps  and  prime  movers,  whether  reciprocating  engines  or  tur- 
bines ;  condensers,  vacuum  pumps  and  oiling  system  ;  power  trans- 
mission equipment,  such  as  shafting,  belting,  rope  and  cable  drives, 
gearing,  clutches,  pulleys  and  idler  wheels ;  and  auxiliary  motors, 
hoists,  cranes  and  pumping  station  tools,  together  with  necessary 
valves,  governors,  etc. 

Note. — Utilities   desiring  to  do   so   may   subdivide   this 
account  as  follows : 

a.  Steam  Engines  and  Turbines. 

b.  Pump  and  Pump  Equipment. 

c.  Miscellaneous  Steam  Power  Pumping  Station  Equip- 
%       ment. 

No.  26.     Hydraulic  Power  Pumping  Plant  Equipment. 

Charge  to  this  account  the  cost  of  the  hydraulic  power  works 
and  all  equipment  of  the  hydraulic  power  pumping  station,  includ- 
ing the  cost  of  all  dams,  canals  and  flumes  devoted  to  the  produc- 
tion of  hydraulic  power  and  the  delivery  of  water  to  the  head- 
gates  of  the  water  wheels  and  turbines.  Charge  also  with  the  cost 
of  waste-ways  and  tail  races  from  the  outlet  of  the  draft  tube  to 
the  point  of  final  discharge,  including  the  cost  of  all  gates,  valves 
and  all  accessories,  sluices,  forebays,  etc.,  used  in  the  development 
of  hydraulic  power  and  all  accessories,  canals  and  aqueducts ;  also 
all  water  wheels  and  turbines  used  in  the  pumping  of  water  by 
hydraulic  power,  including  their  foundations  and  settings,  gov- 
ernors and  all  apparatus  appurtenant  thereto  from  the  head-gates 
and  governors  to  the  waste-ways.  Charge  also  with  the  cost  of  all 
pumps  at  the  station  operated  by  hydraulic  power,  together  with 
the  power  transmission  equipment,  such  as  shafting,  belting,  rope 
and  cable  drives,  gearing,  clutclu -s,  pulleys  and  idler  wheels  and 
auxiliary  pumping  station  equipment,  such  as  motors,  hoists, 
cranes,  pumping  station  tools,  valves,  etc. 

Note. — Utilities  desiring  to   do  so  may   subdivide  this 
account  as  follows : 

a.  i  [ydraulic  Tower  Works. 

b.  Water  Whe<  Is  and  Turbin 

e.     Pumps  and  Tump  Equipment. 

d.  Miscellaneous    Hydraulic    Tower    Pumping   Station 

Equipment. 

117] 


No.  27.     Electric  Power  Pumping  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  electric 
power  pumping  station,  including  the  cost  of  power  pumps  and 
pumping  equipment,  electric  prime  movers  used  for  operating 
such  power  pumps,  together  with  switchboards  and  auxiliary 
electrical  equipment  and  power  transmission  equipment,  such  as 
shafting,  belting,  rope  and  cable  drives,  gearing,  clutches,  pulleys 
and  idler  wheels  and  auxiliary  motors,  hoists,  cranes,  pumping 
station  tools,  etc. 

Note. — Utilities   desiring  to  do  so  may  subdivide  this 
account  as  follows : 

a.  Electric  Prime  Movers. 

b.  Pumps  and  Pump  Equipment. 

c.  Miscellaneous     Electric     Power    Pumping    Station 
Equipment.  • 

No.  28.     Gas  Power  Pumping  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  gas 
power  pumping  station,  including  the  cost  of  all  gas  engines  used 
as  prime  movers  for  pumping  equipment,  the  cost  of  all  pumping 
equipment  operated  by  gas  power,  together  with  the  power  trans- 
mission equipment,  such  as  shafting,  belting,  rope  and  cable  drives, 
gearing,  clutches,  pulleys  and  idler  wheels ;  and  auxiliary  pumping 
station  equipment,  such  as  auxiliary  motors,  hoists,  cranes,  pump- 
ing station  tools,  etc. 

Note. — Utilities  desiring  to  do  so  may  subdivide  this 
account  as  follows  : 

a.  Gas  Engines. 

b.  Pumps  and  Pump  Equipment. 

c.  Miscellaneous  Gas  Power  Pumping  Station  Equip- 
ment. 

No.  29.     Boiler  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to 
the  generation  of  steam,  including  boilers,  their  foundations  and 
settings,  boiler  fittings,  metal  stacks  and  breechings,  mechanical 
stokers,  feed  pumps,  water  feed  piping,  injectors,  economizers, 
feed  water  heaters,  super-heaters,  valves,  steam  piping  from  the 
boilers  to  the  engine  throttle  valves,  boiler  water  purification 
equipment,  cranes,  coal  and  ash  conveyors,  crushers,  steam  traps, 
and  similar  auxiliary  equipment  in  the  boiler  plant. 

r  i  8  ] 


No.  30.     Gas  Producer  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to 
the  production  of  gas  for  the  purpose  of  operating  pump- 
ing equipment,  including  the  foundations  and  settings  of  such 
producers  and  their  accessories,  embracing  gas  producers,  econo- 
mizers, regenerators,  vaporizers,  steam  injectors,  scrubbers,  ex- 
hauster outfits,  cells,  appurtenant  boilers  and  pumps,  flues  and 
piping,  blower  engines,  gas  piping  from  producers  to  gas  prime 
movers  and  to  holders,  producer  gas  holders,  exhaust  piping,  etc. 

No.  31.     Purification  System  Equipment. 

Charge  to  this  account  the  cost  of  all  apparatus  and  equip- 
ment used  for  purification  of  water,  including  settling  basins, 
filter  beds,  mechanical  filters  and  all  auxiliary  apparatus  for  purify- 
ing water,  whether  by  plain  sedimentation,  sedimentation  with 
coagulation,  or  chemical  treatment  for  softening  and  removal  of 
organic  or  mineral  impurities. 

No.  32.     Transmission  Mains. 

Charge  to  this  account  the  cost  of  all  transmission  mains 
used  for  delivering  water  from  the  source  of  supply  to  the  pump- 
ing station  or  to  the  distribution  reservoirs  or  mains,  including 
the  cost  of  all  trenching,  placing  transmission  main  pipe,  special 
castings,  lead  packing,  shut-offs,  manholes,  valves  and  the  cost  of 
filling  trenches  and  restoring  the  surface  of  the  street  to  its  former 
condition  or  to  that  required  by  municipal  authority. 

No.  33.     Rcseri'oirs,  Tanks  and  Stand  Pipes. 

Charge  to  this  account  the  cost  of  all  reservoirs  (other  than 
impounding  reservoirs),  tanks,  stand  pipes  and  their  accessories. 

No.  34.     Distribution  Mains. 

Charge  to  this  account  the  cost  of  all  distribution  mains  in 
place,  including  all  mains  used  in  the  distribution  of  water  to  the 
beginning  of  the  service  connections,  including  the  cost  of  all 
trenching,  placing  distribution  main  pipe,  special  work  and  cast- 
ings, lead  packing,  shut-offs,  manholes,  valves  and  the  cost  of 
filling  trenches  and  restoring  the  surface  of  the  ground  to  its 
lOimer  condition  or  to  that  required  by  municipal  authority. 

[  i  »  1 


Note. — Utilities  desiring  to  keep  separate  the  costs  of 
Commercial  and  Municipal  distribution  system  equipment 
may  sub-divide  this  account  for  that  purpose. 

No.  35.    Services. 

Charge  to  this  account  the  cost  of  service  pipes  and  appurte- 
nances in  or  leading  to  the  consumers'  premises,  including  cost  of 
cartage,  trenching,  placing  service  pipe,  filling  trenches  and  restor- 
ing surface  to  its  former  condition,  or  to  that  required 
by  municipal  authority. 

Note. — Utilities  desiring  to  keep  separate  the  costs  of 
commercial  and  municipal  services  may  subdivide  this  account 
for  that  purpose. 

No.  36.     Hydrants. 

Charge  to  this  account  the  cost  of  all  hydrants  placed  in  the 
distribution  system,  including  the  cost  of  all  material  in  place,  the 
cost  of  trenching  for  placing  hydrants,  hydrant  connections,  etc., 
and  the  cost  of  filling  trenches  and  restoring  the  surface  of  the 
ground  to  its  former  condition  or  to  that  required  by  municipal 
authority. 

No.  37.     Meters. 

Charge  to  this  account  the  cost  of  all  meters  used  for  deter- 
mining the  amount  of  water  delivered  to  consumers.  The  original 
cost  of  the  setting  of  each  meter  will  also  be  charged  to  this 
account. 

No.  38.     Fire  Cisterns,  Basins,  Fountains  and  Troughs. 

Charge  to  this  account  the  cost  of  all  fire  cisterns,  basins, 
fountains  and  troughs,  including  the  cost  of  all  masonry  and  con- 
crete work  in  connection  with  the  construction  of  any  cisterns  and 
basins  and  all  foundations  and  settings  for  fountains  and  troughs, 
together  with  the  cost  of  all  material  used  in  construction  and 
digging  and  trenching  in  connection  therewith,  and  restoring 
pavement  to  its  original  condition  or  to  that  required  by  munipical 
authority. 

No.  39.     Telephone  Lines  and  Equipment. 

Charge  to  this  account  the  cost  of  all  telephone  lines  and  their 
equipment,  including  telephone  switchboards,  instruments,  poles, 
crossarms,  insulators,  wire,  etc. 

[20  ] 


No.  40.     Stores  Department  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  Stores 
Department,  including  loading  and  unloading  machinery,  derricks, 
cranes,  hoists,  and  conveying  apparatus. 

No.  41.     Utility  Equipment. 

Charge  to  this  account  the  cost  of  all  utility  equipment,  in- 
cluding wagons,  drays,  trucks,  harness,  horses,  automobiles, 
bicycles,  motorcycles,  etc.,  where  it  is  the  practice  of  the  utility  to 
charge  such  items  to  Capital  Account. 

No.  42.     Miscellaneous  Equipment. 

Charge  to  this  account  all  equipment  not  included  in  any  of 
the  preceding  accounts,  including  shop  appliances,  shop  and 
laboratory  tools,  work  tools  and  instruments  and  other  miscel- 
laneous equipment. 

Small  hand  tools,  because  of  their  liability  to  loss  and  theft, 
and  their  rapid  consumption,  should  be  charged  to  Operating 
Expense. 

No.  43.     Furniture  and  Office  Appliances. 

Charge  to  this  account  the  cost  of  all  furniture,  furnishings, 
and  appliances  in  offices,  plants,  boarding  houses,  employes'  dwell- 
ings, etc. 

IV.     General  Expenditures. 

No.  44.     Engineering  and  Superintendence . 

Charge  to  this  account  the  salaries  and  expenses  of  engineers, 
draftsmen,  and  superintendents  on  preliminary  and  construction 
work,  when  such  disbursements  cannot  be  charged  to  other 
specific  Capital  Accounts. 

No.  45.     Law  Expense. 

Charge  to  this  account  all  law  expenses  incurred  during  the 
period  of  construction.  This  includes  salaries  and  expenses  of 
counsel  and  attorneys,  their  clerks  and  assistants,  etc. :  charge  also 
the  cost  of  law  books,  printing  briefs,  legal  forms,  testimony  re- 
ports, fees  and  retainers  of  counsel  and  attorneys,  court  costs, 
notarial   and   witness   fees,   expenses   of  taking  depositions,   and 

[21] 


general  law  and  court  expenses  during  construction ;  expenses  of 
arbitrators  of  disputed  points  will  also  be  charged  to  this  account. 

When  any  of  the  expenditures  above  enumerated  can  be 
charged  directly  to  the  account  for  which  they  were  incurred  they 
shall  be  so  charged. 

No.  46.     Injuries  and  Damages. 

Charge  to  this  account  all  expenditures  on  account  of  damage 
to  or  destruction  of  property  other  than  that  owned  by  the  utility 
attributable  to  construction ;  and  all  expense  incident  to  the  injury 
or  death  of  employes  or  other  persons  for  which  injury  or  death 
the  utility  is  held  liable  or  for  which  allowances  are  made.  This 
includes  such  items  of  expense  as  judgments  and  court  costs, 
proportion  of  salaries  and  expenses  or  fees  of  physicians  and 
surgeons,  expenses  for  nurses,  hospitals  and  undertakers,  medical 
and  surgical  supplies,  contributions  to  hospitals  during  the  period 
of  construction,  transportation  of  injured  persons,  wages  and 
salaries  paid  to  employes  while  disabled,  salaries  and  expenses  of 
the  utility's  claim  agents,  adjusters  and  other  assistants  and  the 
compensation  of  counsel  or  attorneys  engaged  in  the  defense  and 
settlement  of  damage  suits. 

No.  47.     Taxes. 

Charge  to  this  account  all  taxes  and  assessments  levied  and 
paid  on  property  belonging  to  the  water  utility  while  under  con- 
struction and  before  the  plant  has  begun  operations,  except  special 
assessments  of  street  and  other  improvements,  such  as  grading, 
curbing,  paving,  sidewalks,  sewer,  etc.,  which  shall  be  charged  to 
the  account  to  which  the  property  benefited  has  been  charged. 

No.  48.     Interest. 

Charge  to  this  account  all  interest  on  loans  obtained  and  on 
notes  issued  for  money  borrowed  for  construction  purposes  or  for 
purchase  of  equipment,  and  on  overdue  payments  to  contractors 
or  other  creditors,  also  exchange  on  drafts. 

Charge  also  to  this  account  all  interest,  paid  or  accrued  dur- 
ing construction  on  bonds  and  other  securities,  including  equip- 
ment bonds. 

Credit  to  this  account  all  interest  received  on  moneys 
acquired  for  purposes  of  construction  or  purchase  of  equipment. 

r  ?  9  l 


No.  49.     Discount  on  Securities. 

To  this  account  may  be  charged  the  discount  on  bonds  and 
capital  stock  sold  or  issued. 

Special  sub-accounts  may  be  kept  for  each  class  of  securities. 

No.  50.     Miscellaneous  Expenditures. 

Charge  to  this  account  the  salaries  and  expenses  of  executive 
and  general  officers  of  the  plant  under  construction,  clerks  in  the 
general  offices,  engaged  on  construction  accounts  or  work;  rents, 
repairs  and  expenses  of  offices  when  rented  for  construction  pur- 
poses ;  insurance  during  construction,  and  all  other  capital  ex- 
penditures not  chargeable  to  any  of  the  preceding  Capital 
Accounts. 

No.  51.     Cost  of  Plant  Purchased.  (In  Lieu  of  Plant 
Constructed.) 

Charge  to  this  account  the  cost  of  water  plants  purchased. 


[23] 


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32  ] 


Classification   of  Revenue  Accounts 

for 
Water  Companies 


CLASSIFICATION    OF    REVENUE   ACCOUNTS 

FOR 
WATER    COMPANIES. 


A.     OPERATING  REVENUES. 

Commercial — Metered. 
Commercial — Flat  Rate. 
Industrial — Metered. 
Industrial — Flat  Rate. 
Irrigation. 
Street  Sprinkling. 
Hydrants. 

Other  Municipal  Departments. 
Sales  to  Other  Water  Utilities. 
No.  10.     Miscellaneous. 

B.     NON-OPERATING   REVENUES. 

No.  11.  Profit  on  Merchandise  Sales. 

No.  12.  Profit  on  Piping  and  Connections. 

No.  13.  Rents  from  Real  Estate  and  Buildings. 

No.  14.  Interest  on  Deposits. 

No.  15.  Interest  and  Dividends  on  Securities  Owned. 

No.  16.  Miscellaneous. 


No. 

1. 

No. 

2. 

No. 

3. 

No. 

4. 

No. 

5. 

No. 

6. 

No. 

7. 

No. 

8. 

No. 

9. 

[  35  ] 


A.     OPERATING   REVENUES. 

Note. — Utilities  should  carry  their  revenue  accounts  in 
such  a  manner  that  during1  any  period  of  time  it  will  be  pos- 
sible to  readily  ascertain  the  aggregate  revenue  obtained  from 
minimum  rates  paid  by  consumers  using  less  than  the  equiva- 
lent supply  of  water,  and  the  aggregate  quantity  of  water 
used  by  such  consumers. 

No.  1.     Commercial — Metered. 

Credit  to  this  account  all  revenues  derived  from  consumers 
other  than  municipal  corporations  for  metered  water.  Com- 
mercial consumers,  as  referred  to  in  this  account,  embrace  resi- 
dences, offices,  apartment  houses,  commercial  establishments,  etc., 
where  water  is  not  used  primarily  for  industrial  purposes. 

No.  2.     Commercial — Flat  Rate. 

Credit  to  this  account  all  revenues  derived  from  consumers 
other  than  municipal  corporations  for  water  supplied  at  flat  rates 
per  year  or  other  time  unit,  or  on  any  basis  independent  of  the 
quantity  of  water  supplied. 

No.  3.     Industrial — Metered. 

Credit  to  this  account  all  revenues  derived  from  consumers 
other  than  municipal  corporations  for  metered  water  supplied  for 
industrial  uses. 

Note. — The  term  "industrial  uses"  as  referred  to  above 
relates  to  the  use  of  water  in  large  quantities  by  manufactur- 
ing plants,  laundries,  breweries,  hydraulic  elevators,  etc. 

No.  4.     Industrial — Flat  Rate. 

Credit  to  this  account  all  revenues  derived  from  consumers 
other  than  municipal  corporations  for  water  supplied  for  indus- 
trial uses  at  flat  rates  per  year  or  other  time  unit,  or  on  any  basis 
independent  of  the  quantity  of  water  supplied. 

Note. — The  term  "industrial  uses"  as  referred  to  above 
relates  to  the  use  of  water  in  large  quantities  by  manufactur- 
ing plants,  laundries,  breweries,  hydraulic  elevators,  etc. 

No.  5.     Irrigation. 

Credit  to  this  account  all  revenues  derived  from  sales  of  water 
for  irrigation  purposes.  Revenues  obtained  from  sale  of  water 
for  lawn  sprinkling  should  not  be  credited  to  this  account,  but  to 
Account  1,  Commercial  Metered,  or  Account  2,  Commercial  Mat 
Rate. 

[  37  ] 


ao.  6.    Street  Spnnpltng. 

Credit  to  this  account  all  revenues  derived  from  sales  of  water 
for  street  sprinkling  whether  such  sprinkling  is  performed  by 
contractors  or  by  the  municipality. 

No.  7.     Hydrants. 

Credit  to  this  account  all  revenues  derived  from  sales  of  water 
for  hydrant  purposes,  including  water  furnished  for  street  sprink- 
ling and  flushing  where  such  water  is  included  in  hydrant  rate  and 
not  separately  metered. 

No,  S.     Other  Municipal  Departments. 

Credit  to  this  account  all  revenues  derived  from  sales  of 
water  to  municipal  corporations  for  uses  not  previously  specified. 
This  includes  water  for  street  construction  and  filling  fire  cisterns, 
basins,  etc.,  reservoirs  from  water  service  at  public  buildings, 
schools,  police  and  fire  stations,  etc.,  when  covered  by  special 
rates  should  also  be  credited  to  this  account. 

Xo.  9.     Sales  to  Other  Water  Utilities. 

Credit  to  this  account  all  revenues  derived  from  sales  of 
water  to  other  water  utilities  for  uses  of  such  utilities  or  to  be 
by  them  distributed  through  their  own  mains  to  consumers. 

No.  10.     Miscellaneous. 

Credit  to  this  account  all  revenues  from  operating  sources  not 
included  in  any  of  the  preceding  accounts. 

B.     NON-OPERATING   REVENUES. 

No.  11.     Profit  on  Merchandise  Sales. 

Credit  to  this  account  all  receipts  from  the  sales  of  water 
appliances  and  merchandise. 

Charge  to  this  account  the  cost  of  all  appliances  and  mer- 
chandise sold  and  all  expense  incident  thereto. 

No.  12.     Profit  on  Piping  and  Connections. 

Credit  to  this  account  all  receipts  from  piping  and  connection 
work  performed  by  the  utility. 

Charge  to  this  account  the  cost  of  all  piping  and  connection 
work,  including  all  fees  paid  to  the  municipality  in  connection 
with  such  work. 

T38  1 


No.  13.     Rents  From  Real  Estate  and  Buildings. 

Credit  to  this  account  monthly  as  they  accrue  all  miscel- 
laneous rent  revenues  as  a  return  upon  leased  property  other  than 
water  plant  and  equipment. 

Charge  to  this  account  all  expenses  for  the  up-keep  of  and  for 
the  taxes  and  insurance  on  the  property  so  rented. 

No.  14.     Interest  on  Deposits. 

Credit  to  this  account  all  interest  as  it  accrues  on  funds 
deposited  with  Banks,  Trust  Companies,  or  individuals. 

No.  15.     Interest  and  Dividends  on  Securities  Owned. 

Credit  to  this  account  all  interest  as  it  accrues  upon  interest 
bearing  securities. 

Credit  to  this  account  dividends  upon  stock  owned  of  other 
corporations. 

No.  16.     Miscellaneous. 

Credit  to  this  account  all  revenues  from  non-operating 
sources  not  included  in  any  of  the  preceding  accounts. 


DEDUCTION  FROM  GROSS  REVENUES. 

Discounts  and  Adjustments. 

Utilities  which  carry  gross  charges  on  the  consumers'  ledger 
shall  charge  to  this  account  all  discounts  made  to  consumers  for 
prompt  payment  of  their  accounts  for  water  service.  Charge  also 
with  all  adjustments  made  to  consumers. 

A  charge  may  also  be  made  to  this  account  each  month  with 
a  corresponding  credit  to  an  appropriate  Reserve  Account,  of  an 
amount  estimated,  by  its  uniform  application  throughout  the  year 
to  yield  to  such  Reserve  Fund  an  amount  sufficient  to  cover  all 
accounts  for  water  which  become  uncollectible  and  are  charged 
to  the  Reserve  Fund  because  of  the  removal  of  the  debtor  beyond 
the  jurisdiction  of  the  state,  the  operation  of  the  Statute  of  Limita- 
tions, discharge  in  bankruptcy,  or  for  any  other  sufficient  reason 
after  diligent  effort  to  collect. 


[  39  ] 


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[42  ] 


Classsfication  of  Operating  Expenses 

for 
Water  Companies 


CLASSIFICATION    OF    OPERATING    EXPENSES 

FOR 
WATER    COMPANIES. 


Operation. 


I.  Supply. 

II.  Transmission. 

III.  Distribution. 

IV.  Commercial. 
V.  General. 


I.     SUPPLY. 
A.     Steam  Power  Pumping. 


No. 

1. 

Superintendence. 

No. 

2. 

Pumping  Station  Labor. 

No. 

3. 

Purification  Labor. 

No. 

4. 

Miscellaneous  Labor. 

No. 

5. 

Fuel. 

No. 

6. 

Water. 

No. 

7. 

Lubricants. 

No. 

8. 

Purification  Material. 

No. 

9. 

Miscellaneous  Supplies  and  Expenses 

No. 

10. 

Steam  Purchased  for  Power. 

No. 

11. 

Other  Operations — Dr. 

No. 

12. 

Other  Operations — Cr. 
Total  Operation. 

[  45  ] 

Maintenance. 

No.  13. 
No.  14. 
No.  15. 
No.  16. 
No.  17. 
No.  18. 
No.  19. 
No.  20. 
No.  21. 
No.  22. 
No.  23. 


Surface  Source  of  Supply. 

Ground  Source  of  Supply. 

Boilers. 

Boiler  Accessories  and  Piping. 

Steam  Power  Pumping  Equipment. 

Miscellaneous  Pumping-  Station  Equipment. 

Purification  Equipment. 

Purification  Buildings,  Fixtures  and  Grounds. 

Pumping  Station  Buildings,  Fixtures  and  Grounds. 

Other  Operations — Dr. 

Other  Operations- — Cr. 

Total  Maintenance. 

Total  Steam  Power  Pumping. 


B.     Hydraulic  Power  Pumping. 


Operation. 

No.  24. 
No.  25. 
No.  26. 
No.  27. 
No.  28. 
No.  29. 
No.  30. 
No.  31. 
No.  32. 
No.  33. 
No.  34. 


Superintendence. 

Hydraulic  Labor. 

Pumping  Station  Labor. 

Purification  Labor. 

Miscellaneous  Labor. 

Lubricants. 

Purification  Material. 

Miscellaneous  Supplies  and  Expenses. 

Hydraulic  Power  Purchased. 

Other  Operations — Dr. 

Other  Operations — Cr. 

Total  Operation. 


Maintenance. 

No.  35. 
No.  36. 
No.  37. 
No.  38. 
No.  39. 


Surface  Source  of  Supply. 
Ground  Source  of  Supply. 
Power  Dams,  Canals  and  Flumes. 
Turbines  and  Water  Wheels. 
Hydraulic  Power  Pumping  Equipment. 


[46] 


No.  40.  Miscellaneous  Pumping  Station  Equipment. 

No.  41.  Purification  Equipment. 

No.  42.  Purification  Buildings,  Fixtures  and  Grounds. 

No.  43.  Pumping  Station  Buildings,  Fixtures  and  Grounds. 

No.  44.  Other  Operations — Dr. 

No.  45.  Other  Operations — Cr. 

Total  Maintenance. 

Total  Hydraulic  Power  Pumping. 


C.     Electric  Power  Pumping. 


Operation. 


No.  46.  Superintendence. 

No.  47.  Pumping  Station  Labor. 

No.  48.  Purification  Labor. 

No.  49.  Miscellaneous  Labor. 

No.  50.  Lubricants. 

No.  51.  Purification  Material. 

No.  52.  Miscellaneous  Supplies  and  Expenses. 

No.  53.  Electric  Current  Purchased. 

No.  54.  Other  Operations — Dr. 

No.  55.  Other  Operations — Cr. 

Total  Operation. 


Maintenance. 

No.  56.  Surface  Source  of  Supply. 

No.  57.  Ground  Source  of  Supply. 

No.  58.  Electric  Power  Pumping  Equipment. 

No.  59.  Miscellaneous  Pumping  Station  Equipment. 

No.  60.  Purification  Equipment. 

No.  61.  Purification  Buildings,  Fixtures  and  Grounds. 

No.  62.  Pumping  Station  Buildings,  Fixtures  and  Grounds. 

No.  63.  Other  Operations — Dr. 

No.  64.  Other  Operations — Cr. 

Total  Maintenance. 

Total  Electric  Pozver  Pumping. 

I  4  7] 


D.     Gas  Power  Pumping. 


Operation. 


Xo.  65.  Superintendence. 

No.  66.  Pumping  Station  Labor. 

No.  67.  Gas  Producer  Labor. 

Xo.  US.  Purification  Labor. 

Xo.  69.  Miscellaneous  Labor. 

Xo.  70.  Fuel. 

Xo.  71.  Water. 

No.  72.  Lubricants. 

No.  73.  Purification  Material. 

XTo.  74.  Miscellaneous  Supplies  and  Expenses. 

No.  75.  Other  Operations — Dr. 

No.  76.  Other  Operations — Cr. 


Total  Operation. 


Maintenance. 


No.  77.  Surface  Source  of  Supply. 

XTo.  78.  Ground  Source  of  Supply. 

X'o.  79.  Gas  Power  Pumping  Equipment. 

X'o.  80.  Gas  Producers  and  Gas  Producer  Equipment. 

No.  81.  Coal  and  Ash  Handling  Equipment. 

No.  82.  Miscellaneous  Pumping  Station  Equipment. 

Xo.  83.  Purification  Equipment. 

Xo.  84.  Purification  Buildings,  Fixtures  and  Grounds. 

Xo.  85.  Gas  Producer  Buildings,  Fixtures  and  Grounds. 

Xo.  80.  Pumping  Station  Buildings,  Fixtures  and  Grounds. 

Xo.  87.  Other  Operations— Dr. 

Xo.  88.  Other  Operations— Cr. 

Total  Maintenance. 

Total  Gas  Power  Pumping. 


E.     Gravity  System. 


Operation. 


No.  89.  Superintendence. 

No.  90.  I  Strolling  Reservoirs  and  Water  Shed. 

No.  91.  Purification  Labor. 

No.  92.  Miscellaneous  Labor. 

No.  93.  Purification  Material. 

[48] 


No.  94.     Miscellaneous  Supplies  and  Expenses. 
No.  95.     Other  Operations — I  >r. 
No.  96.     Other  Operations — Cr. 

Total  Operation. 


Vfa 

inten 

ance. 

No. 

97. 

No. 

98. 

No. 

99. 

No. 

100. 

No. 

101. 

No. 

102. 

Surface  Source  of  Supply. 

Ground  Source  of  Supply. 

Purification  Equipment. 

Purification  Buildings,  Fixtures  and  Grounds. 

Other  Operations — Dr. 

Other  Operations — Cr. 

Total  Maintenance. 

Total  Cost  of  Gravity  Supply  System. 


F.     Commercial  Water  Purchased. 

No.  103.     Commercial  Water  Purchased. 
No.  104.     Other  Operations — Dr. 
No.  105.     Other  Operations — Cr. 

Total  Commercial  Water  Purchased. 
Total  Cost  of  Supply. 


II.     TRANSMISSION. 


Operation. 


No.  10(i.     Superintendence. 
No.  107.     Transmission  Mains. 
No.  108.     Supplies  and  Expenses. 


Maintenance. 


No.  L09.  Right  of  Way,  Patrol  Roads  and  Bridges. 

No.  110.  Transmission   Mains. 

No.  ill.  Buildings,  Fixtures  and  Grounds. 

No.  112.  Telephone  System. 

No.  L13.  Miscellaneous  Transmission  Equipment. 

[  49  ] 


III.     DISTRIBUTION. 


Operation. 


No.  114. 

Superintendence. 

No.  115. 

Reservoirs,  Tanks  and  Stand  Pipes. 

No.  116. 

Mains  and  Hydrants. 

No.  117. 

Services. 

No.  118. 

Meters. 

No.  119. 

Consumers'  Premises. 

No.  120. 

Miscellaneous  Supplies  and  Expenses 

Maintenance. 

No.  121. 

Reservoirs,  Tanks  and  Stand  Pipes. 

No.  122. 

Mains. 

No.  123. 

Valves. 

No.  124. 

Hydrants. 

No.  125. 

Services. 

No.  126. 

Meters. 

No.  127. 

Fire  Cisterns  and  Basins. 

No.  128. 

Fountains  and  Troughs. 

No.  129. 

Miscellaneous  Equipment. 

IV.     COMMERCIAL. 

No.  130.     Office  Salaries  and  Expenses. 

No.  131.     New  Business  Salaries  and  Expenses. 

No.  132.     Office  Supplies  and  Expenses. 

V.     GENERAL. 


No.  133.  Salaries  and  Expenses  of  General  Officers. 

No.  134.  Salaries  and  Expenses  of  General  Office  Clerks. 

No.  135.  Printing  and  Stationery — General. 

No.  136.  General  Office  Expense. 

No.  137.  Miscellaneous  General  Expense. 

No.  138.  Law  Expense — General. 

No.  139.  Injuries  and  Damages. 

No.  140.  Insurance. 

No.  141.  General  Office  Rent. 

No.  142.  Store  Expense. 

No.  143.  Maintenance  of  General  Office  Buildings, 
Fixtures,  Equipment  and  Grounds. 

[50] 


I.     SUPPLY. 

A.     Steam  Power  Pumping. 

Operation. 

No.  1.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  the  super- 
intendent and  general  foremen  of  the  steam  power  pumping  plant. 
This  includes  also  the  salaries  and  expenses  of  draftsmen  and  all 
clerical  help  upon  records  and  accounts  directly  chargeable  to  the 
steam  power  pumping  plant,  whether  at  the  general  office  or  at  the 
plant. 

Charge  also  with  the  proportion  of  the  salaries  and  expenses 
of  the  engineering  staff  assignable  to  the  steam  power  pumping 
plant. 

Charge  no  material  to  this  account. 

No.  2.     Pumping  Station  Labor. 

Charge  to  this  account  the  wages  of  all  employes  operating  the 
steam  power  pun  ping  plant,  including  pumping  attendants,  oilers, 
wipers,  and  all  other  employes  whose  duties  concern  the  operation 
of  steam  power  pumps. 

No.  3.     Purification  Labor. 

Charge  to  this  account  the  wages  of  all  employes  engaged  in 
operating  purification  equipment,  cleaning  filters  and  basins,  re- 
moving ice,  etc. 

No.  4.     Miscellaneous  Labor. 

Charge  to  this  account  the  wages  of  all  employes  in  and  about 
the  steam  power  pumping  plant  engaged  in  miscellaneous  operat- 
ing work,  including  watchmen,  labor  cleaning  buildings  and  yards, 
janitors,  messeng<  and  general  labor  not  chargeable  to  any  of 
the  foregoing  steam  power  pumping  plant  labor  accounts. 

[51] 


No.  5.     Fuel. 

Charge  to  this  account  the  cost  of  all  fuel  used  for  steam, 
whether  coal,  oil,  wood  or  other  fuel  at  the  cost  f.  o.  b.  point  of 
delivery  at  plant  for  storage.  This  includes  the  invoice  cost  of  the 
fuel,  freight,  switching,  demurrage,  cartage  and  loss  due  to 
shrinkage. 

Charge  also  to  this  account  all  expense,  both  labor  and 
material,  incident  to  moving  ashes  from  temporary  dump  to  final 
dump. 

Credit  to  this  account  all  revenue  received  from  the  sale  of 
ashes. 


No.  6.     Water. 

Charge  to  this  account  the  cost  of  water  for  boiler  feed  and 
condensing  purposes.  If  the  water  is  purchased,  charge  at  the 
purchase  price ;  if  pumped,  charge  here  the  cost  of  pumpage. 


Charge   also   to   this   account   boiler   compounds   and   other 
trials  used  in  treating  boiler 
all  labor  devoted  to  such  work. 


materials  used  in  treating  boiler  water  together  with  the  cost  of 


No.  7.     Lubricants. 

Charge  to  this  account  the  cost  of  lubricants  for  all  ma- 
chinery and  apparatus  in  the  steam  power  pumping  plant,  includ- 
ing boiler  room  machinery,  engines  and  auxiliaries,  etc.  This 
does  not  include  wagon  grease  or  oil  for  lanterns. 

No.  8.     Purification  Material. 

Charge  to  this  account  the  cost  of  purification  material  other 
than  specified  in  Account  No.  6,  including  cost  of  chemicals, 
coagulants  and  other  supplies  used  in  the  process  of  water  purifica- 
tion, softening,  removal  of  iron,  algae,  etc.,  by  the  various  purifica- 
tion methods. 

No.  9.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  consumed  and 
all  expenses  incurred  in  the  steam  power  pumping  plant  not  prop- 
erly chargeable  to  other  accounts  as  follows : 

152] 


(a)  PRODUCTION  SUPPLIES. 

All  supplies  used  in  the  steam  power  pumping  plant 
which  are  consumed  in  the  operating  process,  the  replacement 
of  which  does  not  constitute  a  repair  or  a  renewal. 

Principal  Items. 

Waste,  packing,  wiping  supplies,  gauge  glasses, 
gaskets,  fire  room  tools,  steam  and  air  hose,  bolts, 
screws,  nails,  cans  for  containing  rags  and  waste  and 
hand  oil  cans. 

(b)  STATION   EXPENSES. 

The  general  and  miscellaneous  expenditures  in  the  steam 
power  pumping  plant  not  properly  chargeable  to  other  ac- 
counts. 

Principal  Items. 

Operation  of  lighting,  heating,  cleaning  and  fire  pro- 
tection systems;  janitors'  supplies,  ice,  meals  and 
car  fares ;  stationery,  including  station  report  forms ; 
toilet  service.  Charge  also  to  this  account  the  pro- 
portion of  stable  and  vehicle  expense  chargeable  to 
steam  power  pumping. 

No.  10.     Steam  Purchased  for  Power. 

Charge  to  this  account  the  cost  of  steam  purchased  for  steam 
power  pumping. 

No.  11.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Steam  Power  Pumping — Operation,"  the  distrib- 
uted charges  having  been  made  to  the  primary  accounts  of  other 
co-ordinate  departments,  such  as  railway,  gas  or  electric  within 
the  same  company. 

No.  12.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Steam 
Power    Pumping — Operation,"   chargeable   to    other   co-ordinate 

[  53  ] 


departments,  such  as  railway,  gas  or  electric  within  the  same  com- 
pany. 

Maintenance. 

Definition — Maintenance  consists  of  all  expendi- 
tures for  current  or  ordinary  repairs  and  renewals,  occa- 
sioned by  wear  and  tear,  made  in  order  to  maintain  the 
productive  capacity  of  the  plant  in  its  original  and 
equivalent  state  of  efficiency.  It  includes  all  repair  items 
and  all  minor  renewals  of  property  such  as  repair  parts 
of  machinery  and  apparatus,  repairs  and  small  renewals 
to  the  transmission  and  distribution  systems,  etc.  When  a 
large  or  general  renewal  is  made  at  one  time,  such  as  the 
complete  replacement  of  a  building,  unit  of  equipment,  or 
other  facility,  the  cost  of  such  replacement  will  be 
charged  to  the  Replacement  Reserve  Account. 

No.  13.     Surface  Source  of  Supply. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
impounding  reservoirs,  artificial  lakes,  ponds,  collecting  flumes, 
etc.  This  includes  repairs  to  impounding  embankments,  channels, 
waste-weirs,  gates,  valves,  gate  structures,  and  repairs  to  works 
for  utilizing  the  flow  from  springs. 

No.  14.     Ground  Source  of  Supply. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
wells,  well  casings,  etc.,  including  the  removal  of  sand  or  other 
material. 

No.  15.     Boilers. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
boilers  and  settings,  metal  stacks  and  breechings. 

Principal  Items. 

Boiler  settings,  metal  stacks  and  breechings,  bridge 
walls,  arches,  grate  bars,  stoker  bars,  furnaces,  valves, 
superheaters,  dampers,  headers  and  tubes. 

No.  L6.     Boiler  Accessories  and  Piping. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
boiler  accessories,  auxiliary  apparatus  and  piping. 

r  54  ] 


Principal  Items. 

Feed  pumps,  water  feed  piping,  steam  piping  from  the 
boiler  to  the  engine  throttle,  blower  engines,  boiler  blow- 
off  system  and  similar  auxiliary  equipment;  coal  con- 
veyor and  parts,  ash  conveyor  and  parts,  coal  bunkers 
inside  the  station,  stoker  engines  and  shafting,  coal 
scales,  filters,  boiler  compound  injectors  and  pumps, 
heaters — primary  and  secondary — economizers  and  water 
meters. 


No.  17.     Steam  Power  Pumping  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
steam  power  pumping  equipment,  including  steam  pumping  en- 
gines, pumps  and  steam  prime  movers,  whether  reciprocating 
engines  or  turbines.  Repairing  and  renewing  power  transmission 
equipment  should  be  charged  to  Account  18 — Miscellaneous 
Pumping  Station  Equipment. 

Note — Utilities  using  power  pumps  operated  by  steam 
prime  movers  which  are  distinct  from  the  pumps,  may  sub- 
divide this  account  as  follows : 

a.  Maintenance  of  Pumps. 

b.  Maintenance  of  Steam  Prime  Movers. 


No.  18.     Miscellaneous  Pumping  Station  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
steam  power  pumping  plant  auxiliary  equipment,  including  ex- 
haust steam  piping,  condensers,  vacuum  pumps  and  piping,  oiling 
systems,  power  transmission  equipment,  such  as  shafting,  belting, 
rope  and  cable  drives,  clutches,  pulleys  and  idler  wheels,  auxiliary 
motors,  hoists,  cranes,  pumping  station  tools,  and  all  other  acces- 
sory equipment. 


No.  10.     Purification  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
settling  basins  and  all  equipment  used  in  the  purification  of  water, 
including  renewing  and  washing  sand. 

[55  ] 


Xo.  20.     Purification  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
purification  buildings  and  fixtures  and  maintaining  grounds. 

Principal  Items. 

Permanent  foundations  for  equipment;  furniture  and 
fixtures  and  other  property  in  and  about  the  purification 
plant  not  specifically  provided  for  elsewhere;  plumbing 
for  water,  sewerage  and  drainage ;  apparatus  for  heating, 
lighting  and  ventilating ;  fire  protection  system  ;  grounds, 
streets  and  sidewalks ;  elevators,  including  control  and 
operating  apparatus;  lockers;  painting;  employes'  dwell- 
ings and  other  miscellaneous  buildings  used  in  connection 
with  the  purification  plant. 

Note — Permanent  foundations  are  those  designed  as 
a  part  of  the  permanent  construction  of  the  buildings 
and  independent  of  their  use  in  connection  with  any 
particular  unit  of  equipment.  The  maintenance  of  foun- 
dations prepared  especially  for  certain  units  of  equip- 
ment and  designed  to  last  no  longer  than  such  units,  will 
be  charged  under  the  appropriate  maintenance  of  equip- 
ment accounts. 

Xo.  21.     Pumping  Station  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
pumping  station  buildings  and  fixtures  and  maintaining  grounds. 

Principal  Items. 

Permanent  foundations  for  equipment;  furniture  and 
fixtures  and  other  property  in  and  about  the  steam  power 
pumping  plant  not  specifically  provided  for  elsewhere; 
plumbing  for  water,  sewerage  and  drainage;  apparatus 
\<>v  heating,  lighting  and  ventilating;  fire  protection 
system;  grounds,  streets  and  sidewalks;  elevators,  in- 
cluding control  and  operating  apparatus;  lockers;  paint- 
ing.; employes'  dwellings  and  other  miscellaneous  build- 
ings used  in  connection  with  the  steam  power  pumping 
plant. 

156] 


Note — Permanent  foundations  are  those  designed 
as  a  part  of  the  permanent  construction  of  the  building 
and  independent  of  their  use  in  connection  with  any  par- 
ticular unit  of  equipment.  The  maintenance  of  founda- 
tions prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units,  will  be 
charged  under  the  appropriate  maintenance  of  equip- 
ment accounts. 


No.  22.     Other  Operations— Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Steam  Power  Pumping — Maintenance,"  the  dis- 
tributed charges  having  been  made  to  primary  accounts  of  other 
co-ordinate  departments,  such  as  railway,  gas  or  electric  within 
the  same  company. 

No.  23.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Steam 
Power  Pumping — Maintenance"  chargeable  to  other  co-ordinate 
departments,  such  as  railway,  gas  or  electric  within  the  same 
company. 


Hydraulic  Power  Pumping. 
Operation. 

No.  24.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  the  super- 
intendent and  general  foreman  of  the  hydraulic  power  pumping 
plant.  This  includes  also  the  salaries  and  expenses  of  draftsmen 
and  all  clerical  help  upon  records  and  accounts  directly  chargeable 
to  the  hydraulic  power  pumping  plant,  either  at  the  general  office 
or  the  pumping  plant. 

Charge  also  with  the  proportion  of  tin-  salaries  and  expenses 
of  the  engineering  staff  assignable  to  the  hydraulic  power  pump- 
ing plant. 

Charge  no  material  to  this  account. 

[57] 


No,  25.     Hydraulic  Labor. 

Charge  to  this  account  the  wages  of  all  employes  operating 
the  hydraulic  works,  including  hydraulic  foreman,  gatemen,  wheel 
men,  canal  men,  patrolling  of  reservoirs,  dams  and  channels  and 
all  other  employes  whose  duties  concern  the  operation  of  hydraulic 
power  equipment. 


No.  26.     Pumping  Station  Labor. 

Charge  to  this  account  the  wages  of  all  employes  operating 
the  hydraulic  power  pumping  plant,  including  foreman  and  assist- 
ants, oilers,  wipers  and  all  other  employes  whose  duties  concern 
the  operation  of  such  hydraulic  power  pumps. 


No.  27.     Purification  Labor. 

Charge  to  this  account  the  wages  of  all  employes  engaged 
in  operating  purification  equipment,  cleaning  filters  and  basins, 
removing  ice,  etc. 


Xo.  28.     Miscellaneous  Labor. 

Charge  to  this  account  the  wages  of  all  employes  in  and  about 
the  hydraulic  power  pumping  plant  engaged  in  miscellaneous 
operating  work,  including  watchmen,  labor  cleaning  buildings 
and  yards,  janitors,  messengers  and  general  labor  not  chargeable 
to  any  of  the  foregoing  hydraulic  power  pumping  labor  accounts. 

No.  29.     Lubricants. 

Charge  to  this  account  the  cost  of  lubricants  for  all  machinery 
and  apparatus  in  the  hydraulic  power  pumping  plant.  This  does 
not  include  wagon  grease  or  oil  for  lanterns. 

No.  30'.     Purification  Material. 

Charge  to  this  account  the  cost  of  purification  material,  in- 
cluding th(  of  chemicals,  coagulants  and  other  supplies  used 
in  the  process  of  water  purification,  softening,  removal  of  iron, 
algae,  etc.,  by  the  various  purification  methods. 

f  58  ] 


No.  31.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  consumed  and 
all  expenses  incurred  in  the  hydraulic  power  pumping  plant  not 
properly  chargeable  to  other  accounts  as  follow 


(a)       PRODUCTION   SUPPLIES. 

All  supplies  used  in  the  hydraulic  power  pumping  plant 
which  are  consumed  in  the  operating  process,  the  replace- 
ment of  which  does  not  constitute  a  repair  or  renewal. 

Principal  Items. 

Waste,  packing,  Wiping  supplies,  hand  tools,  bolts, 
screws,  nails,  cans  for  containing  waste  and  rags, 
and  hand  oil  cans. 


(b)       STATION    EXPENSES. 

The  general  and  miscellaneous  expenditures  in  the  hy- 
draulic power  pumping  plant  not  properly  chargeable  to  other 
accounts. 

Principal  Items. 

Operation  of  lighting,  heating,  cleaning  and  fire  pro- 
tection systems;  janitors'  supplies,  ice,  meals  and 
car  fares ;  stationery,  including  station  report  forms ; 
toilet  service.  Charge  also  to  this  account  the  cost 
of  stable  and  vehicle  expense  chargeable  to  hydraulic 
power  pumping. 

No.  32.     Hydraulic  Power  Purchased. 

Charge  to  this  account  the  cost  of  all  water  purchased  for 
the  purpose  of  operating  the  hydraulic  power  pumping  equipment. 

No.  33.     Other  Operations— Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Hydraulic  Power  Pumping — Operation,"  the  dis- 
tributed charges   having  been  to  the  primary  accounts  of  other 

[69  ] 


co-ordinate  departments,  such  as  railway,  gas  or  electric  within 
the  same  company. 

No.  34.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Hydraulic 
Power  Pumping — Operation"  chargeable  to  other  co-ordinate  de- 
partments, such  as  railway,  gas  or  electric  within  the  same  com- 
pany. 

Maintenance* 

Xo.  35.     Surface  Source  of  Supply. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
impounding  reservoirs,  artificial  lakes,  ponds,  collecting  flumes, 
etc.,  including  repairs  to  impounding  embankments,  channels, 
waste-weirs,  gates,  valves,  gate  structures  and  repairs  to  works 
for  utilizing  the  flow  from  springs. 

No.  36.     Ground  Source  of  Supply. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
wells,  well  casings,  etc.,  including  the  removal  of  sand  or  other 
material. 

Xo.  37.     Power  Dams,  Canals  and  Flumes. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
dams,  embankments,  etc.,  for  impounding  water  for  power  pur- 
poses, and  all  appurtenant  gates,  valves,  weirs,  waste-ways,  canals, 
conduits  and  other  channels  (including  riprap  lining  walls,  etc.), 
pen  stocks,  pipe  lines,  flumes,  aqueducts,  supporting  trestles,  fore- 
bays  and  appurtenant  sieves  and  grids,  etc.,  all  viaducts,  bridges, 
foot  bridges,  etc.,  over  and  accessory  to  or  necessitated  by  such 
canals,  aqueducts  and  flumes  and  also  the  waste-ways  conducting 
the  water  from  the  outlet  of  the  draft  tube  to  the  point  of  the  final 
discharge. 

Xo.  38.     Turbines  and  Water  Wheels. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
head  gates,  wheel  governors,  valves,  turbines,  water  wheels,  draft 

*See  definition,  page  54. 

[60  1 


tubes  and  connections.  Repairing  and  renewing  power  trans- 
mission equipment  should  be  charged  to  Account  No.  40,  Miscel- 
laneous Pumping  Station  Equipment. 


No.  39.     Hydraulic  Power  Pumping  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
hydraulic  power  pumps  and  hydraulic  power  pumping  equipment. 


Xo.  40.     Miscellaneous  Pumping  Station  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  hy- 
draulic power  pumping  plant,  auxiliary  equipment,  oiling  systems, 
power  transmission  equipment,  such  as  shafting,  belting,  rope  and 
cable  drives,  clutches,  pulleys,  idler  wheels  and  auxiliary  motors, 
hoists,  cranes,  pumping  station  tools  and  all  other  accessory  equip- 
ment. 


No.  41.     Purification  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
settling  basins  and  all  equipment  used  in  the  purification  of  water, 
including  renewing  and  washing  sand. 


No.  42.     Purification  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
purification  buildings  and  fixtures  and  maintaining  grounds. 


Principal  Items. 

Permanent  foundations  for  equipment ;  furniture  and 
fixtures  and  other  property  in  and  about  the  purification 
plant  not  specifically  provided  for  elsewhere;  plumbing 
for  water,  sewerage  and  drainage  :  apparatus  for  heat- 
ing, lighting  and  ventilating;  fire  protection  system; 
grounds,  streets  and  sidewalks;  elevators,  including  con- 
trol and  operating  apparatus;  lockers;  painting,  em- 
ployes' dwellings  and  other  miscellaneous  buildings  used 
in  connection  with  the  purification  plant. 

[61  j 


Note. — Permanent  foundations  are  those  designated 
as  a  part  of  the  permanent  construction  of  the  buildings 
and  independent  of  their  use  in  connection  with  any  par- 
ticular unit  of  equipment.  The  maintenance  of  founda- 
tions prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units,  will  be 
charged  under  the  appropriate  maintenance  of  equipment 
accounts. 


No.  43.     Pumping  Station  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
pumping  station  buildings  and  fixtures  and  maintaining  grounds. 


Principal  Items. 

Permanent  foundations  for  equipment;  furniture  and 
fixtures  and  other  property  in  and  about  the  hydraulic 
power  pumping  plant  not  specifically  provided  for  else- 
where ;  plumbing  for  water,  sewerage  and  drainage ;  ap- 
paratus for  heating,  lighting  and  ventilating ;  fire  protec- 
tion system ;  grounds,  streets  and  sidewalks ;  elevators, 
including  control  and  operating  apparatus,  lockers ; 
painting,  employes'  dwellings  and  other  miscellaneous 
buildings  used  in  connection  with  the  hydraulic  powei 
pumping  plant. 


Note. — Permanent  foundations  are  those  designed 
as  a  part  of  the  permanent  construction  of  the  buildings 
and  independent  of  their  use  in  connection  with  any  par- 
ticular unit  of  equipment.  The  maintenance  of  founda- 
tions prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units,  will  be 
charged  under  the  appropriate  maintenance  of  equipment 
accounts. 


No.  44.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Hydraulic  Power  Pumping — Maintenance,"  the 
distributed  charges  having  been  made  to  primary  accounts  of  other 
co-ordinate  departments,  such  as  railway,  gas  or  electric  within 
the  same  company. 

[62  ] 


No.  45.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Hydraulic 
Power  Pumping — Maintenance"  chargeable  to  other  co-ordinate 
departments,  such  as  railway,  gas  or  electric  within  the  same 
company. 


C.     Electric  Power  Pumping. 


Operation. 


No.  46.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  the  super- 
intendent and  general  foremen  of  the  electric  power  pumping 
plant.  This  includes  also  the  salaries  and  expenses  of  draftsmen 
and  all  clerical  help  upon  records  and  accounts  directly  chargeable 
to  the  electric  power  pumping  plant,  whether  at  the  general  office 
or  at  the  plant. 


Charge  also  with  the  proportion  of  the  salaries  and  expenses 
of  the  engineering  staff  assignable  to  the  electric  power  pumping 
plant. 

Charge  no  material  to  this  account. 

No.  47.     Pumping  Station  Labor. 

Charge  to  this  account  the  wages  of  all  employes  operating 
the  electric  power  pumping  plant,  including  pump  attendants, 
oilers,  wipers  and  all  other  employes  whose  duties  concern  the 
operation  of  electric  power  pumps. 

No.  48.     Purification  Labor. 

Charge  to  this  account  the  wages  of  all  employes  engaged  in 
operating  purification  equipment,  cleaning  filters  and  basins,  re- 
moving ice,  etc. 

[63] 


No.  49.     Miscellaneous  Labor. 

Charge  to  this  account  the  wages  of  all  employes  in  and  about 
the  electric  power  pumping  plant  engaged  in  miscellaneous  operat- 
ing work,  including  watchmen,  labor  cleaning  buildings  and  yards, 
janitors,  messengers  and  general  labor  not  chargeable  to  any  of 
the  foregoing  electric  power  pumping  plant  labor  accounts. 

No.  50.     Lubricants. 

Charge  to  this  account  the  cost  of  lubricants  for  all  machinery 
and  apparatus  in  the  electric  power  pumping  plant,  including 
boiler  room  machinery,  engines  and  auxiliaries,  etc.  This  does 
not  include  wagon  grease  or  oil  for  lanterns. 

No.  51.     Purification  Material. 

Charge  to  this  account  the  cost  of  purification  material,  in- 
cluding the  cost  of  chemicals,  coagulants  and  other  supplies  used 
in  the  process  of  water  purification,  softening,  removal  of  iron, 
algae,  etc.,  by  the  various  purification  methods. 

No.  52.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  consumed  and 
all  expenses  incurred  in  the  electric  power  pumping  plant  not 
chargeable  to  other  accounts  as  follows : 

(a)  PRODUCTION  SUPPLIES. 

All  supplies  used  in  the  electric  power  pumping  plant 
which  are  consumed  in  the  operating  process,  the  replacement 
of  which  does  not  constitute  a  repair  or  a  renewal. 

Principal  Items. 

Waste,  packing,  wiping  supplies,  bolts,  screws,  nails, 
cans  for  containing  rags  and  waste,  and  hand  oil 
cans. 

(b)  STATION    EXPENSES. 

The  general  and  miscellaneous  expenditures  in  the  elec- 
tric power  pumping  plant  not  properly  chargeable  to  other 
accounts. 

r  e  4 1 


Principal  Items. 

Operation  of  station  lighting,  heating,  cleaning  and 
fire  protection  systems;  janitors'  supplies,  ice,  meals 
and  car  fares ;  stationery,  including  station  report 
forms ;  toilet  service.  Charge  also  to  this  account 
the  proportion  of  stable  and  vehicle  expense  charge- 
able to  electric  power  pumping. 

No.  53.     Electric  Current  Purchased. 

Charge  to  this  account  the  cost  of  all  electric  current  pur- 
chased for  the  operation  of  electric  power  pumps. 

No.  54.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Electric  Power  Pumping — Operation,"  the  distri- 
buted charges  having  been  made  to  the  primary  accounts  of  other 
co-ordinate  departments,  such  as  railway,  gas  or  electric  within 
the  same  company. 

No.  55.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Electric 
Power  Pumping — Operation,"  chargeable  to  other  co-ordinate 
departments,  such  as  railway,  gas  or  electric  within  the  same 
company. 

Maintenance* 

No.  56.     Surface  Source  of  Supply. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
impounding  reservoirs,  artificial  lakes,  ponds,  collecting  flumes, 
etc.,  including  repairs  to  impounding  embankments,  channels, 
waste-weirs,  gates,  valves,  gate  structures,  and  repairs  to  works 
for  utilizing  the  flow  from  springs. 

No.  57.     Ground  Source  of  Supply. 

Charge  to  this  account  the  c<>st  of  repairing  and  renewing, 
wells,  well  casings,  etc.,  including  the  removal  of  sand  or  other 
material. 

*See  definition,  page  54. 

M5] 


Xo.  58.     Electric  Power  Pumping  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
electric  power  pumps  and  pumping  equipment. 

Repairing  and  renewing  power  transmission  equipment 
should  be  charged  to  Account  No.  59,  Miscellaneous  Pumping 
Station  Equipment. 

Note. — Utilities  using  power  pumps  operated  by  electric 
prime  movers  which  are  distinct  from  the  pumps  may  sub- 
divide this  account  as  follows : 

a.  Maintenance  of  Pumps. 

b.  Maintenance  of  Electric  Prime  Movers. 

Xo.  59.     Miscellaneous  Pumping  Station  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
oiling  systems,  power  transmission  equipment,  such  as  shafting, 
belting,  rope  and  cable  drives,  clutches,  pulleys,  idler  wheels  and 
auxiliary  motors,  hoists,  cranes,  pumping  station  tools,  switch- 
boards and  other  auxiliary  electric  equipment  and  all  other  acces- 
sory equipment. 

No.  60.     Purification  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
filters  and  settling  basins  and  all  equipment  used  in  the  purifica- 
tion of  water,  including  renewing  and  washing  sand. 

No.  61.     Purification  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
purification  buildings  and  fixtures  and  maintaining  grounds. 

Principal  Items. 

Permanent  foundations  for  equipment,  furniture,  fixtures, 
and  other  property  in  and  about  the  purification  plant 
not  specifically  provided  for  elsewhere ;  plumbing  for 
water,  sewerage  and  drainage ;  apparatus  for  heating, 
lighting  and  ventilating ;  fire  protection  system ;  grounds, 

I  6  6  ] 


streets  and  sidewalks  ;  elevators,  including-  control  and 
operating  apparatus  ;  lockers  ;  painting ;  employes'  dwell- 
ings and  other  miscellaneous  buildings  used  in  connec- 
tion with  the  purification  plant. 

Note. — Permanent  foundations  are  those  designed 
as  a  part  of  the  permanent  construction  of  the  buildings 
and  independent  of  their  use  in  connection  with  any  par- 
ticular unit  of  equipment.  The  maintenance  of  founda- 
tions prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units,  will  be 
charged  under  the  appropriate  maintenance  of  equipment 
accounts. 


No.  62.     Pumping  Station  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
pumping  station  buildings  and  fixtures  and  maintaining  grounds. 


Principal  Items. 

Permanent  foundations  for  equipment ;  furniture, 
fixtures  and  other  property  in  and  about  the  elec- 
tric power  pumping  plant  not  specifically  provided 
for  elsewhere ;  plumbing  for  water,  sewerage  and  drain- 
age ;  apparatus  for  heating,  lighting  and  ventilating ;  fire 
protection  system  ;  grounds,  streets  and  sidewalks  ;  eleva- 
tors, including  control  and  operating  apparatus  ;  lockers  ; 
painting ;  employes'  dwellings  and  other  miscellaneous 
buildings  used  in  connection  with  the  electric  power 
pumping  plant. 

Note. — Permanent  foundations  are  those  designed 
as  a  part  of  the  permanent  construction  of  the  buildings 
and  independent  of  their  use  in  connection  with  any  par- 
ticular unit  of  equipment.  The  maintenance  of  founda- 
tions prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units,  will  be 
charged  under  the  appropriate  maintenance  of  equipment 
accounts. 

No.  63.      Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Electric  Power  Pumping — Maintenance,"  the  dis- 

r  e  7  ] 


tributed  charges  having  been  made  to  primary  accounts  of  other 
co-ordinate  departments,  such  as  railway,  gas  or  electric  within 
the  same  company. 

No.  6-4.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Electric 
Power  Pumping — Maintenance"  chargeable  to  other  co-ordinate 
departments,  such  as  railway,  gas  or  electric  within  the  same 
company. 


D.     Gas  Power  Pumping. 


Operation. 


Xo.  65.     Superintendence. 


Charge  to  this  account  the  salaries  and  expenses  of  the  super- 
intendent and  general  foremen  of  the  gas  power  pumping  plant. 
This  includes  also  the  salaries  and  expenses  of  draftsmen  and  all 
clerical  help  upon  records  and  accounts  directly  chargeable  to  the 
gas  power  pumping  plant,  whether  at  the  general  office  or  at  the 
plant. 

Charge  also  with  the  proportion  of  the  salaries  and  expenses 
of  the  engineering  staff  assignable  to  the  gas  power  pumping 
plant. 

Charge  no  material  to  this  account. 

No.  66.     Pumping  Station  Labor. 

Charge  to  this  account  the  wages  of  all  employes  operating 
the  gas  power  pumping  plant,  including  pump  attendants,  oilers, 
wipers  and  all  other  employes  whose  duties  concern  the  operation 
of  gas  power  pumps. 

No.  67.     Gas  Producer  Labor. 

Charge  to  this  account  the  wages  of  all  employes  engaged  in 
the  production  of  power  gas,  including  the  handling  of  fuel  from 

[68] 


the  storage  pile  to  the  gas  generator  building  and  the  handling  of 
residuals  from  said  building  to  the  point  where  residuals  are 
placed  when  removed  from  the  building. 


No.  68.     Purification  Labor. 

Charge  to  this  account  the  wages  of  all  employes  engaged  in 
operating  purification  equipment,  cleaning  filters  and  basins,  re- 
moving ice,  etc. 


No.  69.     Miscellaneous  Labor. 

Charge  to  this  account  the  wages  of  all  employes  in  and  about 
the  gas  power  pumping  plant  engaged  in  miscellaneous  operating 
work,  including  watchmen,  labor  cleaning  buildings  and  yards, 
janitors,  messengers  and  general  labor  not  chargeable  to  any  of 
the  foregoing  gas  power  pumping  plant  labor  accounts. 


No.  70.     Fuel. 

Charge  to  this  account  the  cost  of  all  fuel  used  for  producing 
gas  for  power  purposes  at  the  cost  f.  o.  b.  point  of  delivery  at  the 
plant  for  storage.  This  includes  the  invoice  cost  of  the  fuel, 
freight  switching,  demurrage,  cartage,  trimming,  pumping  and 
loss  due  to  shrinkage. 


No.  71.     Water. 

Charge  to  this  account  the  cost  of  all  water  used  in  the  pro- 
duction of  gas  for  power  purposes.  If  the  water  is  purchased 
charge  at  the  purchase  price;  if  pumped,  charge  here  the  cost 
of  pumpage. 


No.  1 "..     Lubricants. 

Charge  to  this  aCCQUnI  the  cost  of  lubricants  for  all  machinery 
and  apparatus  in  the  gas  power  pumping  plant*  This  does  not 
include  wagon  grease  or  oil  for  lanterns. 

I  6  B  ] 


No.  73.     Purification  Material. 

Charge  to  this  account  the  cost  of  purification  material,  in- 
cluding the  cost  of  chemicals,  coagulants  and  other  supplies  used 
in  the  process  of  water  purification,  softening,  removal  of  iron, 
algae,  etc.,  by  the  various  purification  methods. 


No.  T  I.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  consumed  and 
all  expenses  incurred  in  the  gas  power  pumping  plant  not  properly 
chargeable  to  other  accounts,  as  follows : 


(a)       PRODUCTION   SUPPLIES. 

All  supplies  used  in  the  gas  power  pumping  plant  which 
are  consumed  in  the  operating  process,  the  replacement  of 
which  does  not  constitute  a  repair  or  a  renewal. 


Principal  Items. 

Waste,  packing,  wiping  supplies,  gaskets,  fire  room 
tools,  air  hose,  bolts,  screws,  nails,  cans  for  contain- 
ing rags  and  waste,  and  hand  oil  cans. 


(b)       STATION  EXPENSES. 

The  general  and  miscellaneous  expenditures  in  the  gas 
power  pumping  plant  not  properly  chargeable  to  other 
accounts. 


Principal  Items. 

Operation  of  lighting,  heating,  cleaning  and  fire  pro- 
tection systems;  janitors'  supplies,  ice,  meals  and 
car  fares  ;  stationery,  including  station  report  forms  ; 
toilet  service.  Charge  also  to  this  account  the  pro- 
portion of  stable  and  vehicle  expense  chargeable  to 
gas  power  pumping. 

[  70  ] 


No.  75.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Gas  Power  Pumping — Operation,"  the  distributed 
charges  having  been  made  to  the  primary  accounts  of  other  co- 
ordinate departments,  such  as  railway,  gas  or  electric  within  the 
same  company. 

No.  76.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Gas 
Power  Pumping — Operation,"  chargeable  to  other  co-ordinate 
departments,  such  as  railway,  gas  or  electric  within  the  same 
company. 

Maintenance* 

No.  77.     Surface  Source  of  Supply. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
impounding  reservoirs,  artificial  lakes,  ponds,  collecting  flumes, 
etc.  This  includes  repairs  to  impounding  embankments,  channels, 
waste-weirs,  gates,  valves,  gate  structures  and  repairs  to  works 
for  utilizing  the  flow  from  springs. 

No.  78.     Ground  Source  of  Supply. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
wells,  well  casings,  etc.,  including  the  removal  of  sand  or  other 
material. 

No.  79.     Gas  Power  Pumping  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  gas 
power  pumping  equipment,  including  gas  pumping  engines, 
pumps  and  gas  prime  movers.  Repairing  and  renewing  power 
transmission  equipment  should  be  charged  to  Account  No.  82 — 
Miscellaneous    Pumping  Station    Equipment. 

■Sec  definition,  page  5  /. 

[7-1] 


Note. — Utilities  using  power  pumps  operated  by  gas 
prime  movers  which  are  distinct  from  the  pumps,  may  sub- 
divide this  account  as  follows: 

(/.     Maintenance  of  Pumps. 

b.     Maintenance  of  Gas  Prime  Movers. 


No.  80.     Gas  Producers  and  Gas  Producer  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
apparatus  used  for  the  production  of  gas  to  be  used  for  power  pur- 
poses in  the  operation  of  pumping  equipment.  Also  the  cost  of 
repairing  gas  conductor  and  exhaust  pipe  and  other  auxiliary  gas 
producer  apparatus,  including  producers,  economizers,  regenera- 
tors, vaporizers,  steam  injectors,  scrubbers,  exhauster  outfits,  cells, 
especially  provided  boilers  and  pumps,  blower  engines,  holders 
and  all  similar  auxiliary  equipment. 


Xo.  81.     Coal  and  Ash  Handling  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
coal  and  ash  conveyors  in  the  power  gas  production  plant,  em- 
bracing trolley  and  cable  towers,  crushers,  belt-links,  wheels, 
chutes  and  gates,  conveyor  cars,  winches,  motors,  buckets,  shafts, 
chains,  etc. 


No.  82.     Miscellaneous  Pumping  Station  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  all 
gas  power  pumping  station  auxiliary  equipment,  including  repair- 
ing oiling  systems,  power  transmission  equipment,  such  as  shaft- 
ing, belting,  rope  and  cable  drives,  clutches,  pulleys  and  idler 
wheels,  auxiliary  motors,  hoists,  cranes,  pumping  station  tools  and 
all  other  accessory  equipment. 


No.  83.     Purification  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
filters  and  settling  basins  and  all  equipment  used  in  the  purifica- 
tion of  water,  including  renewing  and  washing  sand. 

[72] 


Xo.  84.     Purification  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
purification  buildings  and  fixtures  and  maintaining  grounds. 

Principal  Items. 

Permanent  foundations  for  equipment ;  furniture, 
fixtures  and  other  property  in  and  about  the 
purification  plant  not  specifically  provided  for  elsewhere ; 
plumbing  for  water,  sewerage  and  drainage  ;  apparatus 
for  heating,  lighting  and  ventilating ;  fire  protection  sys- 
tem ;  grounds,  streets  and  sidewalks ;  elevators,  including 
control  and  operating  apparatus ;  lockers ;  painting ;  em- 
ployes' dwellings  and  other  miscellaneous  buildings  used 
in  connection  with  the  purification  plant. 

Note. — Permanent  foundations  are  those  designed 
as  a  part  of  the  permanent  construction  of  the  buildings 
and  independent  of  their  use  in  connection  with  any  par- 
ticular unit  of  equipment.  The  maintenance  of  founda- 
tions prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units,  will  be 
charged  under  the  appropriate  maintenance  of  equipment 
accounts. 

No.  85.     Gas  Producer  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
gas  producer  buildings  and  fixtures  and  maintaining  grounds. 

Principal  Items. 

Permanent  foundations  for  equipment;  furniture, 
ti  ctures  and  other  property  in  and  about  the 
gas  producer  plant  not  specifically  provided  for  else- 
where;  plumbing  for  water,  sewerage  and  drainage; 
apparatus  for  heating,  lighting  and  ventilating;  fire  pro- 
tection system  ;  grounds,  streets  and  sidewalks  ;  elevators, 
including  control  and  operating  apparatus;  locker-: 
painting;  employes'  dwelling's  and  other  miscellaneous 
buildings  used  in  connection  with  the  gas  producer 
plant. 

173  1 


Note. — Permanent  foundations  are  those  designed 
as  a  part  of  the  permanent  construction  of  the  buildings 
and  independent  of  their  use  in  connection  with  any  par- 
ticular unit  of  equipment.  The  maintenance  of  founda- 
tions prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units, 
will  be  charged  under  the  appropriate  maintenance  of 
equipment  accounts. 


No.  86.     Pumping  Station  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
pumping  station  buildings  and'  fixtures  and  maintaining  grounds. 


Principal  Items. 

Permanent  foundations  for  equipment ;  furniture, 
fixtures  and  other  property  in  and  about  the 
gas  power  pumping  plant  not  specifically  provided  for 
elsewhere ;  plumbing  for  water,  sewerage  and  drainage ; 
apparatus  for  heating,  lighting  and  ventilating;  fire  pro- 
tection system ;  grounds,  streets  and  sidewalks ;  eleva- 
tors, including  control  and  operating  apparatus ;  lockers ; 
painting;  employes'  dwellings  and  other  miscellaneous 
buildings  used  in  connection  with  the  gas  power  pumping 
plant. 


Note. — Permanent  foundations  are  those  designed 
as  a  part  of  the  permanent  construction  of  the  building 
and  independent  of  their  use  in  connection  with  any  par- 
ticular unit  of  equipment.  The  maintenance  of  founda- 
tions prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units,  will  be 
charged  under  the  appropriate  maintenance  of  equipment 
accounts. 


No.  87.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Gas  Power  Pumping — Maintenance,"  the  distrib- 
uted charges  having  been  made  to  primary  accounts  of  other  co- 
ordinate departments,  such  as  railway,  gas  or  electric  within  the 
same  company. 

[  74  ] 


No.  88.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Gas 
Power  Pumping — Maintenance"  chargeable  to  other  co-ordinate 
departments,  such  as  railway,  gas  or  electric  within  the  same 
company. 


E.     Gravity  System. 


Operation. 

Xo.  89.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  the  super- 
intendent and  general  foremen  of  the  gravity  supply  system.  This 
includes  also  the  salaries  and  expenses  of  draftsmen  and  all  clerical 
help  upon  records  and  accounts  directly  chargeable  to  the  gravity 
supply  system,  whether  at  the  general  office  or  elsewhere. 

Charge  also  with  the  proportion  of  the  salaries  and  expenses 
of  the  engineering  staff  assignable  to  the  gravity  supply  system. 

Charge  no  material  to  this  account. 


No.  90.     Patrolling  Reservoirs  and  Watershed. 

Charge  to  this  account  the  cost  of  patrolling,  inspecting,  care- 
taking,  etc.,  of  the  reservoirs  and  drainage  area. 

No.  91.     Purification  Labor. 

Charge  to  this  account  the  wages  of  all  employes  engaged 
in  operating  purification  equipment,  cleaning  filters  and  basins, 
removing  ice,  etc. 

No.  92.     Miscellaneous  Labor. 

harge  t«»  this  account  the  cost  of  all  labor  in  connection  with 
operating  the  gravity  supply  system  not  properly  chargeable  to 
any  of  the  foregoing  accounts. 

[75] 


No.  93.     Purification  Material. 

Charge  to  this  account  the  cost  of  purification  material,  in- 
cluding the  cost  of  chemicals,  coagulants,  and  other  supplies  used 
in  the  process  of  water  purification,  softening,  removal  of  iron, 
algae,  etc.,  by  the  various  purification  methods. 

Xo.  94.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  consumed  and 
all  expenses  incurred  in  the  operation  of  the  gravity  supply  system 
not  properly  chargeable  to  other  accounts.  Charge  this  account 
with  stationery,  telephones,  etc.  Charge  also  to  this  account  the 
proportion  of  stable  and  vehicle  expense  chargeable  to  gravity 
supply  system. 

Xo.  95.     Other  Operations — Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Gravity  Supply  System — Operation,"  the  distrib- 
uted charges  having  been  made  to  the  primary  accounts  of  other 
co-ordinate  departments,  such  as  railway,  gas  or  electric  within 
the  same  company. 

X'o.  96.     Other  Operations — Cr. 

•Credit  to  this  account  the  proportion  of  the  cost  of  "Gravity 
Supply  System — Operation"  chargeable  to  other  co-ordinate  de- 
partments, such  as  railway,  gas  or  electric  within  the  same 
company. 


Maintenance* 

Xo.  97.     Surface  Source  of  Supply. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
impounding  reservoirs,  artificial  lakes,  ponds,  collecting  flumes, 
etc.,  including  repairs  to  impounding  embankments,  channels, 
waste-weir-,  gates,  valves,  gate  structures  and  repairs  to  works 
for  utilizing  the  flow  from  springs. 

See  definition,  page  5  /. 

[76] 


No.  98.     Ground  Source  of  Supply. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
wells,  well  casings,  etc.,  including  the  removal  of  sand  or  other 
material. 


No.  99.     Purification  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
purification  equipment,  including  filters,  settling  basins  and  all 
equipment  used  in  the  purification  of  water,  including  renewing 
and  washing  sand. 


No.  100.     Purification  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
purification  buildings  and  fixtures  and  maintaining  grounds. 


Principal  Items. 

Permanent  foundations  for  equipment ;  furniture, 
fixtures  and  other  property  in  and  about  the  purifica- 
tion plant  not  specifically  provided  for  elsewhere ; 
plumbing  for  water,  sewerage  and  drainage ;  ap- 
paratus for  heating,  lighting  and  ventilating;  fire  pro- 
tection system ;  grounds,  streets  and  sidewalks ;  eleva- 
tors, including  control  and  operating  apparatus  ;  lockers  ; 
painting;  employes'  dwellings  and  other  miscellaneous 
buildings  used  in  connection  with  the  purification  plant. 


Note. — Permanent  foundations  are  those  designed 
as  a  part  of  the  permanent  construction  of  the  buildings 
and  independent  of  their  use  in  connection  with  any  par- 
ticular unit  of  equipment.  The  maintenance  of  founda- 
tions prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  units,  will  be 
charged  under  the  appropriate  maintenance  of  equipment 
accounts. 

No.  101.     Other  Operations— Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Gravity  Supply  System — Maintenance,"  the  dis- 

[  77  ] 


tributed  charges  having  been  made  to  the  primary  accounts  of 
other  co-ordinate  departments,  such  as  railway,  gas  or  electric 
within  the  same  company. 

Xo.  102.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Gravity 
Supply  System — Maintenance"  chargeable  to  other  co-ordinate 
departments,  such  as  railway,  gas  or  electric  within  the  same 
company. 


F.     Commercial  Water  Purchased. 

No.  103.     Commercial  Water  Purchased. 

Charge  to  this  account  the  cost  of  all  water  purchased  for  the 
purpose  of  redistribution  and  sale. 

No.  104.     Other  Operations— Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Commercial  Water  Purchased,"  the  distributed 
charges  having  been  made  to  primary  accounts  of  other  co-ordinate 
departments,  such  as  railway,  gas  or  electric  within  the  same 
company. 

No.  105.     Other  Operations — Cr. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Com- 
mercial Water  Purchased''  chargeable  to  other  co-ordinate  depart- 
ments, such  as  railway,  gas  or  electric  within  the  same  company. 


II.     TRANSMISSION.1 
Operation. 

No.  106.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  the  super- 

,  ■     ,;    f  j. 

[  78] 


intendent  and  general  foremen  of  the  transmission  system.  This 
includes  also  the  salaries  and  expenses  of  draftsmen  and  all  cleri- 
cal help  upon  records  and  accounts  directly  chargeable  to  the 
transmission  system. 

Charge  also  to  this  account  the  proportion  of  the  salaries  and 
expenses  of  the  engineering  staff  assignable  to  the  transmission 
system. 

Charge  no  material  to  this  account. 


No.  107.       Transmission    Mains. 

Charge  to  this  account  the  cost  of  patrolling  and  inspecting 
transmission  mains,  locating  and  clearing  transmission  trouble 
protecting  mains  from  forest  fires  and  floods,  and  all  work  in 
connection  with  operating  transmission  mains  which  is  necessary 
to  keep  them  in  service  and  is  not  in  the  nature  of  repairs  or 
renewals. 


No.  108.     Supplies  and  Expenses. 

Charge  to  this  account  transmission  system  telephone  rentals 
and  the  proportion  of  stable  and  vehicle  expense  chargeable  to  the 
transmission  system. 

Charge  also  to  this  account  the  cost  of  all  operating  supplies 
consumed  and  all  expenses  incurred  in  the  operation  of  the  trans- 
mission system  not  properly  chargeable  to  other  accounts. 


Maintenanc 


No.  109.     Right  of  Way,  Patrol  Roads  and  Bridges. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
patrol  roads,  bridges,  fences  and  gates  along  right  of  way ;  also 
the  cost  of  clearing  trees,  brush,  etc.,  along  the  line  of  the  trai 
mission  mains. 

*See  iL  '         -  /. 

I  T  W  ] 


No!  110.     Transmission  Mains. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
transmission  mains  from  the  source  of  supply  to  the  pumping 
station  or  to  distribution  reservoirs,  tanks  or  standpipes,  including 
labor,  materials,  tools  and  expenses. 

Xo.  111.     Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
transmission  system  buildings  and  fixtures  and  maintaining 
grounds. 

Xo.  112.     Telephone  System. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
telephone  equipment  and  telephone  lines  used  for  the  operation  of 
the  transmission  system.  This  includes  the  cost  of  repair  parts 
for  telephones,  telephone  switchboards,  poles,  cross-arms,  insula- 
tors and  wire. 

Xo.  113.     Miscellaneous  Transmission  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  all 
miscellaneous  equipment  used  in  the  transmission  of  water,  not 
included  in  any  of  the  preceding  accounts. 

III.     DISTRIBUTION. 

Note. — Utilities  desiring  to  keep  separate  the  cost  of 
operatin.:  Commercial  and  Municipal  Distribution  Sys- 
tems may  subdivide  the  following  Operating  Accounts 
for  that  purpose. 

Operation. 

111.     Superintendence. 

Charge  to  this  account  the  salaries  and  expenses  of  the  super- 
intendent and  general  foremen  of  the  distribution  system.  This 
account  includes  also  the  salaries  and  expenses  of  draftsmen  and 
all  clerical  help  upon  records  and  accounts  directly  chargeable  to 
the  distribution  system. 

[80] 


Charge  also  the  proportion  of  the  salaries  and  expenses  of  the 
engineering  staff  assignable  to  the  distribution  system. 


Charge  no  material  to  this  account. 


No.  1  L5.     Reservoirs,  Tanks  and  Standpipes. 

Charge  to  this  account  the  cost  of  patrolling  and  inspecting 
distribution  reservoirs,  tanks  and  standpipes,  and  all  work  in  con- 
nection with  the  operation  of  distribution  reservoirs,  tanks  and 
standpipes  which  is  necessary  to  keep  them  in  service  and  is  not 
in  the  nature  of  repairs  or  renewals. 


Xo.  116.     Mains  and  Hydrants. 

Charge  to  this  account  the  cost  of  patrolling,  inspecting,  test- 
ing, and  flushing  distribution  mains  and  hydrants,  locating  and 
clearing  distribution  trouble,  pumping  out  hydrants,  testing  pres- 
sure, and  all  work  in  connection  with  the  operation  of  distribution 
mains  and  hydrants  which  is  necessary  to  keep  them  in  service 
and  is  not  in  the  nature  of  repairs  or  renewals. 


Xo.  117.     Services. 

Charge  to  this  account  the  cost  of  inspecting  and  testing  serv- 
ices, and  all  wages  and  expenses  in  connection  with  locating  and 
clearing  trouble,  including  thawing,  cleaning  and  pumping  out 
services,  which  is  necessary  to  keep  them  in  service  and  is  not  in 
the  nature  of  repairs  or  renewals. 

No.  118.     Meiers. 

Charge  to  this  account  the  cost  (except  the  first  installation) 
of  removing  and  resetting  consumers'  meters,  and  routine  inspec- 
tion and  testing  of  meters,  whether  installed  or  in  the  shop,  as 

foil 


(a)       LABOR. 

Tli  "  all  employes  engaged  in   removing  and 

etting    consul         '    meters;    inspectors    and    testers;    and 
clerical  work  upon  meter  records. 

[8  1] 


(b)       SUPPLIES  AND  EXPENSES. 

All  supplies  consumed  and  expenses  incurred  in  the 
operation  of  consumers'  meters,  including  stationery,  report 
forms  and  index  cards ;  car  fares,  meals,  etc. 


Xo.  119.     Consumers'  Premises. 

Charge  to  this  account  the  wages  and  expenses  of  employes 
engaged  in  inspecting  consumers'  installations,  attention  to  trouble 
calls,  changing  or  adjusting  house  piping  or  any  portion  of  the 
consumers'  property  beyond  the  meter. 

Charge  also  to  this  account  the  cost  of  any  appliances  or  de- 
vises installed  to  better  the  service,  which  are  not  in  the  nature  of 
repairs. 

No.  120.     Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  con- 
sumed and  all  expenses  incurred  in  the  distribution  system  not 
chargeable  to  other  accounts.  This  includes  distribution  office  sup- 
plies and  expenses,  such  as  cost  of  maps,  stationery,  printed  forms, 
index  cards,  etc.  Charge  also  distribution  system  telephone  rentals 
and  the  proportion  of  stable  and  vehicle  expense  chargeable  to  the 
distribution  system. 

Maintenance.* 

Note. — Utilities  desiring  to  keep  separate  the  costs 
of  repairing  and  renewing  Commercial  and  Municipal 
distribution  systems  may  subdivide  the  following  Main- 
tenance Accounts  for  that  purpose. 

No.  121.     Reservoirs,  Tanks  and  Standpipes. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
distribution  reservoirs,  tanks  and  standpipes  and  their  accessory 
equipment,  including  labor,  material,  tools  and  expenses.  This 
includes  repairs  to  masonry  and  linings  of  reservoirs,  repainting 
and  calking  standpipes  and  tanks,  replacing  defective  hoops  and 
parts  and  repairs  to  valves  and  other  auxiliary  equipment. 

*See  definition,  page  54. 

r  ss  i 


No.  122.     Mains. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
distribution  mains  in  the  distribution  system,  including  labor, 
materials,  tools  and  expenses.  This  includes  the  cost  of  trenching 
and  filling  in  connection  with  such  repairs  and  restoring  street  to 
its  former  condition  or  to  that  required  by  municipal  authority. 

Charge  also  to  this  account  the  cost  of  moving,  raising  or 
lowering  distribution  mains  due  to  the  regrading  of  streets  or 
similar  causes. 

No.  123.     Valves. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
gate  and  other  valves  in  the  distribution  system,  including  labor, 
materials,  tools  and  expenses.  This  includes  the  cost  of  repairing 
and  renewing  parts,  digging  and  filling  in  connection  with  such 
repairs  and  restoring  street  to  its  former  condition  or  to  that 
required  by  municipal  authority. 

No.  124.     Hydrants. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
hydrants  and  connections  in  the  distribution  system,  including 
labor,  materials,  tools  and  expenses.  This  includes  the  cost  of 
repairing  and  renewing  parts  and  repainting  hydrants,  digging 
and  filling  in  connection  with  such  repairs  and  restoring  street  to 
its  former  condition  or  to  that  required  by  municipal  authority. 

Charge  also  to  this  account  the  cost  of  raising,  lowering  or 
changing  the  location  of  hydrants. 

No.  L25.     Services. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
•vices  between  the  distribution  mains  and  the  meters,  including 
labor,  materials,  tools  and  expenses.  This  includes  the  cost  of 
repairing  leaks,  repairing  and  renewing  service  pipe  connections 
to  •  eters,  stop  cocks  and  service  boxes;  digging  and  filling  in 
connection  with  such  repairs  and  restoring  street  to  its  former 
condition  or  to  that  required  by  municipal  authority. 

Charge  also  to  this  account  the  cost  of  raising,  lowering  or 
changing  the  location  of  services. 

[88] 


No.  126.     Meters. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
consumers'  meters,  including  labor,  materials,  tools  and  expenses. 
This  includes  the  cost  of  repairing  and  renewing  parts,  cleaning 
and  repainting  old  meters,  testing  meters  for  repairs,  etc. ;  and  the 
proportion  of  meter  repair  shop  supplies  and  expenses  chargeable 
to  this  work. 

Xo.  127.     Fire  Cisterns  and  Basins. 

Charge  to  this  account  the  cost  of  repairing  fire  cisterns  and 
basins  in  the  distribution  system,  including  labor,  materials,  tools, 
and  expenses.  This  includes  repairing  and  renewing  masonry 
and  lining,  piping  and  fittings  and  replacing  worn  parts;  the  cost 
of  digging  and  filling  in  connection  with  such  repairs  and  restor- 
ing the  street  t^  its  former  condition  or  to  that  required  by 
municipal  authority. 

Charge  also  to  this  account  the  cost  of  raising,  lowering  or 
changing  the  location  of  fire  cisterns  and  basins. 

No.  128.     Fountains  and  Troughs. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
fountains  and  troughs  in  the  distribution  system,  including  labor, 
materials,  tools  and  expenses.  This  includes  repairing  and  renew- 
ing foundations,  settings,  connections  and  parts ;  repainting ;  the 
cost  of  digging  and  filling  in  connection  with  such  repairs  and 
restoring  the  street  to  its  former  condition  or  to  that  required  by 
municipal  authority. 

Charge  also  to  this  account  the  cost  of  changing  locations  of 
fountains  and  troughs. 

No.  129.     Miscellaneous  Equipment. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  all 
miscellaneous  equipment  used  in  the  distribution  system  which  is 
not  included  in  any  of  the  preceding  accounts.  This  includes 
tools,  horses,  wagons,  harness,  automobiles,  motorcycles,  bicycles, 
furniture  and  fixtures,  roads,  and  bridges,  etc.,  when  used  spe- 
cifically  in   tlie   distribution   system. 

IV.     COMMERCIAL. 

Note. — The  proportion  of  stable  and  vehicle  expense 
applicable  to  the  following  sub-accounts  should  be 
charged  to  the  specific  account  affected. 

[   14] 


No.  130.     Office  Salaries  and  Expenses. 

Charge  to  this  account  the  salaries  and  expenses  of  officers 
and  assistants  in  charge  of  commercial  business,  and  salaries  of 
meter  readers,  bookkeepers,  cashiers  and  all  clerks  in  the  Account- 
ing, Treasury,  Collection  and  Complaint  Departments  having  to 
do   with  consumers'  accounts. 

This  includes  also  salaries  and  expenses  incurred  in  the  Con- 
tract Department  for  attention  to  bill  questions ;  the  cost  of  meter 
readers'  lamps,  collectors'  badges,  car  fares,  meals,  etc. 

No.  131.     New  Business,  Salaries  and  Expenses. 

Charge  to  this  Account  the  salaries  and  expenses  of  the  head 
of  the  department  maintained  for  the  promotion  or  development 
of  water  consumption,  and  his  assistants,  including  that  portion 
of  the  salaries  and  expenses  of  the  Contract  Department  and 
Agencies  assignable  to  New  Business. 

Charge  also  to  this  account  the  salaries  and  expenses  of 
solicitors,  except  the  proportion  chargeable  to  consumers'  bill 
questions ;  also  all  commissions  paid  for  securing  new  business, 
preparing  estimates,  engineering  advice,  etc. 

No.  132.     Office  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  stationery,  printing  and 
office  supplies  used  in  the  Commercial,  New  Business,  Sales  or 
Contract  Departments.  Charge  also  to  this  account  postage, 
applicable  to  consumers'  accounts,  the  cost  of  preparing  and  filing 
tariffs,  and  commissions  paid  for  outside  collections. 

V.     GENERAL. 

Note. — The  proportion  of  stable  and  vehicle  expense 
applicable  to  the  following  sub-accounts  should  be 
charged  to  the  specific  account  affected. 

Xo.  133.     Salaries  and  Expenses  of  General  Officers. 

Charge  to  this  account  the  salaries,  traveling  expenses  and 
expenditures  incident  to  the  Chairman  of  the  Board,  President, 
Vice-President,  Secretary,  Treasurer,  Assistant  Treasurer,  Gen- 
eral Manager,  Assistant  General  Manager,  Comptroller,  Auditor, 

[85  1 


Chief  Engineer,  General  Superintendent,  Purchasing  Agent  and 
all  other  officers  whose  jurisdiction  extends  to  the  entire  system 
and  whose  services  cannot  be  satisfactorily  charged  to  the  several 
departments. 

No.  134.     Salaries  and  Expenses  of  General  Office  Clerks. 

Charge  to  this  account  the  salaries  and  expenses  of  all  em- 
ployes in  the  general  office  whose  services  cannot  be  satisfactorily 
charged  to  the  several  departments. 

No.  135.     Printing  and  Stationery  and  Office  Supplies — General. 

Charge  to  this  account  the  cost  of  all  printing,  stationery  and 
office  supplies  used  in  the  general  office  not  properly  chargeable  to 
other  accounts. 

Xo.  136.     General  Office  Expense. 

Charge  to  this  account  all  sundry  expenses  incurred  in  the 
general  office. 

Principal  Items. 

Expenses  of  Trustees'  and  Stockholders'  meetings,  in- 
cluding advertising  same ;  expense  of  transfer  depart- 
ment or  transfer  agents ;  exchange  on  remittances ;  bond 
and  stock  expense;  postage  (except  postage  charged  to 
commercial  expense)  ;  contributions;  rental  of  postoffice 
and  safe  deposit  boxes ;  telephone  rentals  and  expenses 
incident  to  general  office  telephone  service ;  telegrams ; 
wages  and  supplies  of  janitors ;  elevator  men  and  watch- 
men employed  in  general  and  branch  offices. 

No.  137.     Miscellaneous  General  Expense. 

Charge  to  this  account  any  expense  general  to  the  business 
and  not  chargeable  specifically  to  other  general  office  accounts. 

No.  138.     Law  Expense — General. 

Charge  to  this  account  all  law  expenses,  except  those  incurred 
in  the  defense  and  settlement  of  damage  claims.  This  includes 
salaries  and  expenses  of  counsel  and  attorneys,  their  clerks  and 

t  86  ] 


attendants ;  rentals  and  expenses  of  their  offices ;  printing  briefs, 
legal  forms,  testimony  reports,  etc. ;  fees  and  retainers  for  services 
of  attorneys  not  regular  employes ;  court  costs  and  payment  of 
special  notarial  and  witness  fees  not  provided  for  eslewhere ;  ex- 
penses in  connection  with  taking  depositions ;  legal  advertising 
and  all  law  and  court  expense  not  elsewhere  provided  for. 

No.  139.     Injuries  and  Damages. 

Charge  to  this  account  all  expenses  incurred  on  account  of 
persons  killed  or  injured  and  property  damaged  in  connection 
with  the  operation  of  the  company. 

Principal  Items. 

Salaries  and  expenses  of  claim  agents,  investigators, 
adjusters  and  others  engaged  in  the  investigation  of 
accidents  and  the  adjustment  of  claims;  salaries,  fees  and 
expenses  of  attorneys  and  their  clerks  and  attendants 
engaged  in  investigation,  adjustment  or  defense  of  claims 
for  death  or  injuries  of  persons,  or  damage  to  property, 
including  court  costs,  witness  fees  and  all  legal  expense, 
including  advertising  incident  to  claims ;  salaries,  fees 
and  expenses  of  surgeons,  hospital  service,  medical  and 
surgical  supplies,  expenses  of  coroners  and  undertakers, 
all  amounts  paid  in  settlement  of  claims  for  death  or 
injuries  of  persons,  or  damage  to  property. 

No.  140.     Insurance. 

Charge  to  this  account  all  premiums  paid  for  fire,  boiler, 
casualty,  industrial,  fidelity,  automobile  and  other  insurance. 

No.  141.     General  Office  Rent. 

Charge  to  this  account  the  rental  paid  for  general  and  branch 
offices. 

No.  142.     Store  Expenses. 

Charge  to  this  account  the  proportion  of  salaries  and  ex- 
penses, including  stationery,  of  storekeepers  and  their  assistants 
and  clerks,  not  chargeable  specifically  to  Capital  or  other  Expense 
Accounts. 

r  87] 


Charge  also  to  this  account  rentals  of  storeroom  buildings ; 
repairing  and  renewing  storeroom  buildings,  fixtures  and  equip- 


ment and  maintaining  grounds. 


\o.  1  t3.     Maintenance  of  General  Office  Buildings,  Fixtures, 
Equipment  and  Grounds. 

Charge  to  this  account  the  cost  of  repairing  and  renewing 
general  and  branch  office  buildings,  fixtures  and  equipment,  and 
miantaining  grounds. 

Principal  Items. 

Furniture,  fixtures  and  other  property  in  and  about  the 
general  office  buildings  not  specifically  provided  for  else- 
where ;  plumbing  for  water,  sewerage  and  drainage,  ap- 
paratus for  lighting,  heating  and  ventilating ;  fire  pro- 
tection system  ;  grounds,  streets  and  sidewalks  ;  elevators, 
including  control  and  operating  apparatus ;  office  appra- 
tus,  appliances,  etc. 


188] 


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I    107  1 


Deductions  from  Gross  Income 


DEDUCTIONS  FROM  GROSS  INCOME. 


Interest  on  Funded  Debt. 

Charge  to  this  account  monthly  all  interest  accrued  on  the 
outstanding  funded  indebtedness,  making  a  corresponding  credit 
to  the  account  "Accrued  Interest  on  Funded  Debt." 

Interest  on  Real  Estate  Mortgages. 

Charge  to  this  account  monthly  all  interest  accrued  on  out- 
standing obligations  secured  by  real  estate  mortgages,  making  a 
corresponding  credit  to  the  account  ''Accrued  Interest  on  Funded 
Debt."  (Mortgage  obligations  with  respect  to  this  account  being 
considered  as  funded  if  they  do  not  mature  until  more  than  one 
year  after  the  date  of  issue.) 

Miscellaneous  Interest. 

Charge  to  this  account  monthly  all  interest  accrued  on  un- 
funded or  floating  obligations.  Credit  such  monthly  charges  to 
"Accrued  Miscellaneous  Interest."  Charge  also  to  this  account 
all  interest  upon  consumers'  deposits  when  paid,  which  may  be 
carried  in  a  sub-account  if  desired. 

Bond  Sinking  Fund  Charge. 

Charge  to  this  account  monthly  all  accruals  required  to  be 
made  on  account  of  sinking  funds  in  accordance  with  the  provi- 
sions  of  mortgage  deeds  or  deeds  of  trust,  making  a  correspond- 
ing credit  to  the  account  "Accrued  Bond  Sinking  Fund."  All 
accruals  to  reserve  or  other  funds,  created  voluntarily  by  the  util- 
ity and  not  in  pursuance  with  the  provisions  of  any  mortgage  or 
other  contract,  shall  not  be  included  in  this  account. 

Taxes. 

(  barge  to  this  account  monthly  all  accruals  for  taxes.  Where 
the  utility  is  also  engaged  in  transactions  outside  the  scope  of  its 
duties  as  a  public  utility,  this  account  shall  be  subdivided  into  the 
following  sub-accounts,  to  be  maintained  separately: 

[no] 


a.  Taxes  chargeable  against  the  utility. 

b.  Taxes  chargeable  to  non-operating  transactions. 

• 

To  each  such  tax  account  there  shall  be  charged  monthly  the 
amount  of  taxes  accrued  during  the  month  and  such  amount 
shall  be  credited  to  the  account  "Accrued  Taxes"  (or  "Prepaid 
Taxes,"  if  such  taxes  are  prepaid),  or  the  appropriate  suvdivi- 
sions  of  such  accounts.  The  amount  of  taxes  accrued  during  any 
month  shall  be  based  upon  estimates  made  from  the  best  data 
available  until  the  amount  of  taxes  levied  for  the  period  is  defi- 
nitely ascertained,  at  which  time  proper  adjustments  should  be 
made. 


[ml 


Balance  Sheet  Accounts 


Balance  Sheet  Accounts 


ASSETS. 

Property  and  Plant. 

Fixed  Capital  as  of  December  31,  1913. 
Construction   and   Equipment   subsequent   to   December   31, 
1913. 

Investments. 

Current  Assets. 

Cash. 

Materials  and  Supplies. 

Notes  Receivable. 

Interest  and  Dividends  Receivable. 

Accounts  Receivable. 

Miscellaneous  Current  Assets. 

Prepaid  Accounts. 

Prepaid  Insurance. 

Prepaid  Taxes. 

Prepaid  Interest. 

Prepaid  Rents. 

Miscellaneous  Prepaid  Accounts. 

Suspended  Accounts — Debit. 

..Bond  Sinking  Fund  Cash  and  Investments. 

Treasury  Securities. 


Deficit . 


Capital  Liabilities. 
Capital  Stock. 
Funded  Debt. 


LIABILITIES. 


[116] 


Mortgage  Liabilities. 

Real  Estate  Mortgages. 
Miscellaneous  Mortgages. 

Current  Liabilities. 

Notes  Payable. 

Accounts  Payable. 

Deposits. 

Matured  Interest  on  Funded  Debt. 

Matured  Miscellaneous  Interest. 

Miscellaneous  Current  Liabilities. 

Accrued  Accounts. 

Accrued  Interest  on  Funded  Debt. 

Accrued  Miscellaneous  Interest. 

Accrued  Taxes. 

Accrued  Bond  Sinking  Fund. 

Accrued  Insurance. 

Accrued  Miscellaneous  Liabilities. 

Suspended  Accounts — Credit. 

Reserves. 

Bond  Sinking  Fund. 
Replacement  Reserve. 
Surplus. 


[116] 


Balance  Sheet  Accounts 


ASSETS. 
Property  and  Plant. 

Fixed  Capital  as  of  December  31,  19 13. 

Charge  to  this  account  all  property  and  plant  owned  by  the 
utility  and  devoted  to  its  operations,  as  shown  by  the  utility's  rec- 
ords as  of  December  31,  1913.  When  any  property  or  plant  in- 
cluded in  such  account  is  retired  from  service,  this  account  should 
be  credited  with  the  actual  cost  of  same,  or,  if  such  is  not  available, 
with  the  estimated  original  cost.  Utilities  may  keep  such  detail  as 
they  desire  of  the  account  "Fixed  Capital — December  31,  1913," 
on  their  books  of  account. 

Construction  and  Equipment  Subsequent  to  December  31.  ipi 3. 

Charge  to  this  account  all  expenditures  incurred  subsequent 
to  December  31,  1913,  for  construction  and  equipment.  See  de- 
tailed accounts  under  classification  of  construction  and  equipment 
accounts  for  descriptions. 

Investments. 

Charge  to  this  account  all  property  held  as  an  investment. 

By  investments  as  here  used  is  meant  the  cost  of  the  utility's  title 
to  or  interest  in  all  properties  acquired  not  for  use  in  present 
operations,  together  with  the  cost  of  stock  and  bonds  issued  by 
other  corporations  and  acquired  by  the  utility. 

Current  Assets. 
Cash. 

Charge  to  this  account  all  money  coming  into  the  possession 
of  the  utility  and  in  which  the  utility  has  a  beneficial  interest. 
Charge  also  to  this  account  all  bank  credits,  checks  and  drafts 
receivable,    subject    to    satisfaction    or    transfer    upon    demand, 

[117] 


whether  payable  to  bearer  or  to  order.     All  cash  disbursements 
should  be  credited  to  this  account. 

Materials  and  Supplies. 

Charge  to  this  account  the  cost  of  all  materials  and  supplies 
and  appliances  at  the  cost  f.  o.  b.  point  of  delivery  to  the  place  of 
storage.  This  includes  the  invoice  cost  of  the  material  and  sup- 
plies, freight,  switching,  demurrage,  cartage,  etc.  Utilities  may 
open  sub-accounts  for  different  classes  of  materials  and  supplies. 

Notes  Receivable. 

Charge  to  this  account  the  face  value  of  all  notes  received 
by  the  utility  which  have  been  taken  in  settlement  of  outstanding 
accounts. 

Interest  and  Dividends  Receivable. 

Charge  to  this  account  all  interest  as  it  accrues  upon  interest- 
bearing  securities.  Charge  also  to  this  account  all  interest  as  it 
accrues  upon  matured  accounts  and  commercial  paper  of  solvent 
concerns.  Utilities  may  at  their  option  charge  to  this  account  all 
accrued  dividends  on  stock  held  in  other  corporations. 

Accounts  Receivable. 

Charge  to  this  account  all  amounts  owing  to  the  utility  on 
open  accounts.  Negotiable  instruments  will  not  be  charged  to 
this  account. 

Miscellaneous  Current  Assets. 

Charge  to  this  account  the  cost  of  all  current  assets  of  the 
utility  not  included  under  any  of  the  preceding  current  assets 
accounts.  Property  readily  convertible  into  money  and  which  is 
being  held  with  the  intent  of  being  so  converted  into  money  will 
be  considered  as  a  current  asset  and  charged  to  this  account  when 
it  cannot  be  charged  to  one  of  the  preceding  accounts. 

Prepaid  Accounts. 

Prepaid  Insurance. 

Charge  to  this  account  all  premiums  on  insurance  policies 

when  paid  in  advance  of  their  accrual,  regardless  of  whether  the 

ounts  so  i (repaid  are  paid  in  cash  or  by  an  issue  of  notes  or 

1118] 


other  negotiable  paper.  As  premiums  thus  prepaid  accrue,  credit 
to  this  account  at  monthly  intervals  the  amount  applicable  to  the 
month  and  charge  same  to  the  appropriate  "Insurance"  account. 

Prepaid  Taxes. 

Charge  to  this  account  all  taxes  when  paid  in  advance  of  their 
accrual,  regardless  of  whether  the  amounts  so  prepaid  are  paid 
in  cash  or  by  an  issue  of  notes  or  other  negotiable  paper.  As 
taxes  thus  prepaid  accrue,  credit  to  this  account  at  monthly  in- 
tervals the  amount  applicable  to  the  month  and  charge  same  to  the 
appropriate  "Taxes"  account. 

Prepaid  Interest. 

Charge  to  this  account  all  interest  when  paid  in  advance  of  its 
accrual,  on  any  obligations  of  the  utility.  As  the  interest  thus 
prepaid  accrues,  credit  to  this  account  at  monthly  intervals  the 
amount  applicable  to  the  month  and  charge  same  to  the  appro- 
priate "Interest"  account. 

Prepaid  Rents. 

Charge  to  this  account  all  rents  paid  in  advance  of  their  ac- 
crual. As  the  rent  thus  prepaid  accrues,  credit  to  this  account 
at  monthly  intervals  the  amount  applicable  to  the  month  and 
charge  same  to  the  appropriate  account. 

Miscellaneous  Prepaid  Accounts. 

Charge  to  this  account  all  prepaid  items  of  the  utility  not 
included  in  the  preceding  prepaid  accounts.  As  the  amounts  thus 
prepaid  accrue,  credit  to  this  account  at  monthly  intervals  the 
amount  applicable  to  the  month  and  charge  same  to  the  appro- 
priate account. 

Suspended  Accounts — Debit. 

Charge  to  this  account  all  items  which  cannot  be  appropri- 
ately distributed  at  time  of  payment. 

Bond  Sinking  Fund  Cash  and  Investments. 

Charge  to  this  account  cash  payments  made  to  trustees  in 
pursuance  of  the  provisions  of  mortgage  deeds  and  deeds  of  trust. 
Sub-accounts  should  be  kept  showing  investments  made  by  the 

[119] 


trustee  and  for  the  cash  uninvested.  Charge  also  to  this  account 
all  income  derived  from  investments  made  by  the  trustee,  making 
a  corresponding  credit  to  the  account  "Bond  Sinking  Fund." 


Treasury  Securities. 

Charge  to  this  account  the  par  value  of  all  stocks  and  bonds 
which  have  been  authorized  and  issued,  or  assumed  by  the  utility 
but  which  have  not  been  sold.  When  such  securities  are  sold  their 
par  value  will  be  credited  to  this  account. 

Note. — This  account  may  be  subdivided  to  show  different 
classes  of  stock  and  different  classes  of  bonds. 


LIABILITIES. 
Capital  Liabilities. 


Capital  Stock. 


Credit  to  this  account  the  par  value  of  all  capital  stock  issued. 
Sub-accounts  shall  be  kept  showing  the  amount  of  each  class  of 
stock  issued. 

funded  Debt. 

Credit  to  this  account  the  par  value  of  all  bonds  and  other 
funded  indebtedness  issued.  Sub-accounts  shall  be  kept  showing 
the  amount  of  each  class  of  bonds  and  funded  debt. 


Mortgage  Liabilities. 

Real  Estate  Mortgages. 

Credit  to  this  account  when  issued,  the  total  receipts  from  the 
le  <»f  evidences  of  indebtedness  secured  by  real  estate  mortgages. 
A  separate  sub-account  shall  be  opened  for  each  mortgage. 

Miscellaneous  Mortgages. 

I  xedit  to  this  account  all  mortgage  indebtedness  other  than 
real  estate  mortgages,  mortgage  deeds,  or  deeds  of  trust. 

r  120] 


Current  Liabilities. 


Notes  Payable. 


Credit  to  this  account  when  issued  or  assumed,  the  face  value 
of  all  notes  payable  which  mature  on  demand,  or  not  later  than 
one  year  after  date  of  issuance. 

Accounts  Payable. 

Credit  to  this  account  when  incurred,  all  liabilities  of  the 
utility  upon  open  accounts  not  included  in  any  of  the  other  current 
liability  accounts. 

Deposits. 

Credit  to  this  account  all  cash  deposited  with  the  utility  by 
consumers  as  security  for  the  payment  of  bills.  Deposits  refunded 
shall  be  charged  to  this  account  and  credited  to  "Cash."  De- 
posits applicable  to  uncollectible  bills  shall,  at  the  close  of  the 
fiscal  year  or  earlier,  at  the  option  of  the  accounting  utility,  be 
credited  to  the  account  of  the  consumer  involved  and  charged  to 
this  account.  Deposits  made  by  employes  or  others  shall  also  be 
credited  to  this  account. 

Matured  Interest  on  Funded  Debt. 

Credit  to  this  account  and  charge  to  the  account  "Accrued 
Interest  on  Funded  Debt"  all  interest  owing  by  the  utility  upon  the 
amount  of  its  funded  indebtedness  which  has  matured  but  remains 
unpaid,  whether  the  cause  of  failure  is  on  the  part  of  the  coupon 
holder  to  present  coupons  for  payment  or  for  other  reasons. 

Matured  Miscellaneous  Interest. 

Credit  to  this  account  and  charge  to  the  account  "Accrued 
Miscellaneous  Interest"  all  interest  owing  by  the  utility  upon  the 
amount  of  its  notes  and  bills  payable  which  have  matured  but 
remain  unpaid,  whether  the  cause  of  failure  is  on  the  part  of  the 
holder  of  the  paper  to  present  it  for  payment  or  for  other  reasons. 

Miscellaneous  Current  Liabilities. 

Credit  to  this  account  at  their  face  value  all  unfunded  obliga- 
tions for  which  the  utility  is  liable  and  which  are  not  elsewhere 
provided  for. 

[12  1] 


Accrued  Accounts. 

Accrued  Interest  on  Funded  Debt. 

Credit  to  this  account  at  the  close  of  each  month  all  interest 
accrued  during  the  month  upon  the  funded  indebtedness  of  the 
utility.  When  such  interest  matures  it  shall  be  charged  to  this 
account  and  credited  to  the  account  "Matured  Interest  on  Funded 
Debt."  When  paid,  the  interest  shall  be  charged  to  the  account 
"Matured  Interest  on  Funded  Debt"  and  credited  to  "Cash"  or 
other  appropriate  account. 

When  the  total  amount  of  interest  accrued  is  paid  at  or  before 
the  date  of  maturity,  this  account  shall  be  charged  direct  and 
the  credit  made  to  "Cash"  instead  of  to  the  account  "Matured  In- 
terest on  Funded  Debt." 

Accrued  Miscellaneous  Interest. 

Credit  to  this  account  at  the  close  of  each  month  all  interest 
accrued  during  the  month  upon  all  notes  and  bills  payable.  When 
such  interest  matures  it  shall  be  charged  to  this  account  and  cred- 
ited to  the  account  "Matured  Miscellaneous  Interest."  When  the 
interest  is  paid,  it  shall  be  charged  to  the  account  "Matured  Mis- 
cellaneous Interest"  and  credited  to  "Cash"  or  other  appropriate 
account. 

When  the  total  amount  of  interest  accrued  is  paid  at  or  before 
date  of  maturity,  this  account  shall  be  charged  direct  and  the 
credit  made  to  "Cash"  instead  of  to  the  account  "Matured  Miscel- 
laneous  Interest." 

Accrued  Taxes. 

Credit  to  this  account  at  the  close  of  each  month  all  taxes  ac- 
crued during  the  month  and  make  corresponding  charges  to  the 
"Taxes"  account.  Credits  to  the  account  "Accrued  Taxes"  will  be 
based  upon  estimates  from  the  best  data  available  until  the  amount 
of  the  taxes  levied  for  the  period  is  definitely  ascertained,  at  which 
time  proper  adjustment  should  be  made.  When  any  taxes  which 
have  been  accrued  are  paid,  they  shall  be  charged  to  this  account. 

Accrued  Bond  Sinking  Fund. 

Credit  to  this  account  each  month  the  monthly  proportion  of 
the  total  amount  of  the  annual  bond  sinking  fund  payment  which 

[12  2] 


is  required  by  mortgage  deeds  or  deeds  of  trust,  making  a  corre- 
sponding charge  to  the  account  ''Bond  Sinking  Fund  Charge." 
During  the  same  month  in  which  the  payment  is  made  to  the 
trustee,  this  account  will  be  closed  into  the  account  "Bond  Sink- 


ing Fund." 


Accrued  Insurance. 


Where  it  is  the  practice  of  utilities  to  carry  their  own  insur- 
ance either  in  whole  or  in  part,  credit  to  this  account  at  the  close 
of  each  month  the  insurance  accrued  during  the  period  in  question 
and  make  corresponding  charges  to  the  appropriate  "Insurance" 
account. 

Accrued  Miscellaneous  Liabilities. 

Credit  to  this  account  at  the  end  of  each  month  all  miscellane- 
ous liabilities  as  they  accrue,  which  are  not  provided  for  in  any  of 
the  preceding  accrued  liability  accounts,  making  a  corresponding 
charge  to  operating  expenses  or  other  account. 

Suspended  Accounts — Credit. 

Credit  to  this  account  all  miscellaneous  liabilities  of  the  utility 
which  cannot  be  appropriately  distributed  at  the  time  such  credit 
is  made. 

Reserves. 

Bond  Sinking  Fund. 

During  the  same  month  in  which  the  annual  sinking  fund 
payment  is  made  to  the  trustee  in  pursuance  with  the  requirements 
of  mortgage  deeds  or  deeds  of  trust,  the  amount  of  such  payment 
should  be  credited  to  this  account,  making  a  corresponding  charge 
to  the  account  "Accrued  Bond  Sinking  Fund."  Credit  also  to 
this  account  the  amount  of  all  income  derived  from  investments 
made  by  the  trustee,  making  a  corresponding  charge  to  the  ac- 
count "Bond  Sinking  Fund,  Cash  and  Investments." 

Replacement  Reserve. 

Before  the  close  of  any  fiscal  year,  utilities  shall  credit  to 
this  account  an  amount  which,  in  the  judgment  of  their  executive 
officials,  will  represent  the  amount  to  be  annually  set  aside  to 
cover  the  cost  of  future  replacements  of  a  large  or  extraordinary 

[123] 


character,  made  necessary  on  account  of  gradual  deterioration  and 
obsolescence,  this  amount  being  transferred  from  the  Surplus  Ac- 
count. To  this  account  should  be  charged  the  actual  cost,  or  if 
such  is  not  available,  the  estimated  original  cost  of  large  units 
(less  salvage  value)  replaced  or  abandoned  on  account  of  de- 
terioration or  obsolencence.  The  replacement  of  long  sections  of 
transmission  and  distribution  mains,  and  large  units  of  equipment 
should  be  charged  against  this  reserve. 


[124] 


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